Abstract

http://ssrn.com/abstract=1260391
 
 

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Book Review: Tax-Free Like-Kind Exchanges, by Bradley T. Borden


Erik M. Jensen


Case Western Reserve University School of Law

August 2008

Tax Notes, Vol. 120, p. 479, 2008
Case Legal Studies Research Paper No. 08-23

Abstract:     
Bradley T. Borden's Tax-Free Like-Kind Exchanges, a treatise on transactions governed by section 1031 of the Internal Revenue Code, is as comprehensive and useful as one could hope for. As a guide for legal practitioners, the treatise is unlikely to be surpassed, and it also contains interesting essays that go far beyond the nuts-and-bolts of like-kind exchanges. Among other things, the book has some fascinating historical background on section 1031. All Tax-Free Like-Kind Exchanges lacks is a few good jokes, and the review helps point Professor Borden in the right direction to remedy that defect.

Number of Pages in PDF File: 4

Keywords: Taxation, Tax Free, Like-Kind Exchanges, I.R.C. sec. 1031, Legal History

JEL Classification: K34

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Date posted: September 1, 2008  

Suggested Citation

Jensen, Erik M., Book Review: Tax-Free Like-Kind Exchanges, by Bradley T. Borden (August 2008). Tax Notes, Vol. 120, p. 479, 2008; Case Legal Studies Research Paper No. 08-23. Available at SSRN: http://ssrn.com/abstract=1260391

Contact Information

Erik M. Jensen (Contact Author)
Case Western Reserve University School of Law ( email )
11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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