Title

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)

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COinS Erik M. Jensen Faculty Bio