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Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax-deferred exchanges of like-kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...
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operations. Design/methodology/approach – The study extracts key elements from the legislation and illustrates how they can be … and to what extent the Sarbanes‐Oxley Act will directly affect them, there is much in the legislation that can be adopted … legislation and how they can be incorporated into library governance now. By proactively complying with the parts of the …
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Purpose – The purpose of this paper is to examine the use of Section 1031 of the Internal Revenue Code (IRC), a piece of US tax law that allows for tax‐deferred exchanges of like‐kind property. Design/methodology/approach – The paper derives a theoretical premium value for exchanges and...
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