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

4 Pages Posted: 1 Sep 2008  

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: August 2008

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.

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

JEL Classification: K34

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: https://ssrn.com/abstract=1260391

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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