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Rulings relax related-party exchange rules.

Authors :
Cohen, Gabriel
Tran, Stephanie
Source :
The Tax Adviser. July, 2007, Vol. 38 Issue 7, p378, 3 p.
Publication Year :
2007

Abstract

Recently released IRS Letter Rulings 200709036 and 200706001 suggest a liberal trend regarding related-party exchanges under Sec. 1031(f).The rulings may indicate a more favorable Service attitude toward exchanges in which [...]

Subjects

Subjects :
Recognition of gain or loss (Taxation) -- Laws, regulations and rules
Tax-free exchanges -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 1031(f))

Details

Language :
English
ISSN :
00399957
Volume :
38
Issue :
7
Database :
Gale General OneFile
Journal :
The Tax Adviser
Publication Type :
Periodical
Accession number :
edsgcl.166350231

Tools

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