Abstract

http://ssrn.com/abstract=1526689
 
 

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Related Party Like-Kind Exchanges: Teruya Brothers and Beyond


Kelly E. Alton


Nationwide Exchange Services

Bradley T. Borden


Brooklyn Law School

Alan S. Lederman


Akerman, Senterfitt

December 2009

Journal of Taxation, Vol. 111, p. 324, December 2009

Abstract:     
The Ninth Circuit recently held that the non-tax-avoidance exception of Section 1031(f) generally will be unavailable where the taxpayer defers tax through a related-party exchange and cannot establish that the related party will incur a higher "tax price." This article examines this new addition to the body of law governing related-party exchanges and discusses planning approaches that exist after the ruling.

Number of Pages in PDF File: 25

Keywords: related-party like-kind exchange, Teruya Brothers

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Date posted: December 22, 2009  

Suggested Citation

Alton, Kelly E. and Borden, Bradley T. and Lederman, Alan S., Related Party Like-Kind Exchanges: Teruya Brothers and Beyond (December 2009). Journal of Taxation, Vol. 111, p. 324, December 2009. Available at SSRN: http://ssrn.com/abstract=1526689

Contact Information

Kelly E. Alton
Nationwide Exchange Services ( email )
50 West San Fernando Street
Suite 300
San Jose, CA 95113
United States
Bradley T. Borden (Contact Author)
Brooklyn Law School ( email )
250 Joralemon Street
Brooklyn, NY 11201
United States

Alan S. Lederman
Akerman, Senterfitt ( email )
One Southeast Third Avenue
25th Floor
Miami, FL 33131-1714
United States
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