Of [Im]Permissible Illogic and Section 1031

Willis, Steven J.

Abstract

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Of [Im]Permissible Illogic and Section 1031

Steven J. Willis

University of Florida - Fredric G. Levin College of Law

July 10, 1982

Florida Law Review, Vol. 34, No. 1, p. 72, 1982

Abstract:
The author analyzes two Tax Court opinions which each apply Section 1031 in an unusual manner. Each permitted the taxpayer to receive cash and either to then purchase the replacement property or to claim exchange status with regard to property previously purchased.

Number of Pages in PDF File: 24

Keywords: Section 1031

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Date posted: July 11, 2010

Suggested Citation

Willis, Steven J., Of [Im]Permissible Illogic and Section 1031 (July 10, 1982). Florida Law Review, Vol. 34, No. 1, p. 72, 1982. Available at SSRN: http://ssrn.com/abstract=1638482

Contact Information

Steven J. Willis (Contact Author)

University of Florida - Fredric G. Levin College of Law ( email )

P.O. Box 117625
Gainesville, FL 32611-7625
United States
(352) 273-0680 (Phone)
(352) 392-7647 (Fax)

HOME PAGE: http://www.law.ufl.edu/faculty/willis/