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
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 1031Accepted Paper Series
Date posted: July 11, 2010
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