The Uneasy Justification for Special Treatment of Like-Kind Exchanges

This article considered the traditional justifications for nonrecognition treatment for like-kind exchanges, as provided in section 1031 of the Internal Revenue Code, and found them wanting. The article nevertheless concluded that, even though the justifications are imperfect, section 1031 has some plausibility to it, at least as applied to traditional, simultaneous exchanges

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Year of publication:	[2009]
Authors:	Jensen, Erik M.
Publisher:	[2009]: [S.l.] : SSRN

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Extent:	1 Online-Ressource (25 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: American Journal of Tax Policy, Vol. 4, p. 193, 1985
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012764637