Recent Important Developments Affecting Exchanges, Sales, and Basis
Abstract
This article discusses a number of important tax developments—legislative, administrative, and judicial—from the last twelve months. The focus is on developments that affect nonrecognition transactions; characterization, realization, and timing issues; and the determination of basis, a category that includes capitalization doctrine and depreciation rules.
Keywords
Taxation
Publication Date
2004
Document Type
Article
Place of Original Publication
Journal of Taxation of Investments
Publication Information
21 (4) Journal of Taxation of Investments 402 (2004)
Repository Citation
Jensen, Erik M., "Recent Important Developments Affecting Exchanges, Sales, and Basis" (2004). Faculty Publications. 499.
https://scholarlycommons.law.case.edu/faculty_publications/499
