Yes. The following property is specifically excluded under I.R.C. Section 1031 and therefore cannot be of "like-kind":
- Stock in trade or other property held primarily for sale
- Stocks, Bonds, Notes or other Securities or Evidence of Indebtedness or Interest
- Interests in a Partnership
- Certificates of Trust or Beneficial Interest
- Chooses is Action
- Real Property located within the United States is no longer like-kind with Real Property located outside of the United States