Title

Update on Section 1043: Deferral of Gain on Sale of Assets to Satisfy Conflict-of-Interest Rules

Abstract

An earlier article in the Journal of Taxation of Investments discussed the application of Section 1043, which generally permits eligible government officials to elect to defer gain on sales of appreciated assets made to comply with conflict-of-interest rules. This article updates that discussion, describing recent developments of interest.

Keywords

Section 1043, eligible person, permitted property, certificate of divestiture, conflict of interest

Publication Date

2018

Document Type

Article

Publication Information

Journal of Taxation of Investments, Winter 2018, at 53

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COinS Erik M. Jensen Faculty Bio