Add to ORKGThis Article examines the development of the federal nonrecognition statutes and like kind provisions. The author argues that, although the statute was enacted in 1921 to reduce uncertainty and litigation, there are several unanswered questions and many like kind issues have been resolved on an ad hoc basis. The author traces the development of rules and standards, and suggests approaches that would lead to more logical results
This article is the third in a series examining the continued relevance and philosophical legitimacy...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in ...
Almost from the beginning of the federal income tax, the law has contained two nonrecognition provis...
This article considered the traditional justifications for nonrecognition treatment for like-kind ex...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
This article examines the judicial and administrative development of the two holding requirements un...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
This Article analyzes the constitutionality of bills in Congress that would alter the two ripeness ...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
This Article seeks to improve the like kind and involuntary conversion rules, that is, make the prov...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
The purposes of this Article are to examine whether there is any longer a reason for concern because...
This article is the third in a series examining the continued relevance and philosophical legitimacy...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in ...
Almost from the beginning of the federal income tax, the law has contained two nonrecognition provis...
This article considered the traditional justifications for nonrecognition treatment for like-kind ex...
It has been just short of 100 years since like-kind exchanges first appeared on the tax scene. The c...
This article examines the judicial and administrative development of the two holding requirements un...
The increased use of like-kind exchanges1 with real estate in recent years, coupled with the long-st...
In the decades since the like-kind exchange provision 1 was enacted, 2 the concept has become popula...
This Article analyzes the constitutionality of bills in Congress that would alter the two ripeness ...
Few tax events occur more frequently in farming and ranching than machinery trades. What is not alwa...
This Article seeks to improve the like kind and involuntary conversion rules, that is, make the prov...
Almost 57 years ago, the Department of the Treasury issued final regulations1 making it clear that c...
The tax-free treatment oflike-kind exchanges presents one of tax law’s most compelling equity conund...
The purposes of this Article are to examine whether there is any longer a reason for concern because...
This article is the third in a series examining the continued relevance and philosophical legitimacy...
The popularity of like-kind exchange treatment has grown in recent years as the rules have become mo...
Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in ...