Federal Income Tax Treatment of Divisions of Property

44 Pages Posted: 26 Feb 2012

Date Written: February 25, 1970


This article addresses the application of federal income tax principles to divisions of property between co-owners, such as joint tenants or fractional share beneficiaries of a decedent’s estate. The article demonstrates that, although the general rule is that such a division is not a taxable event, there are numerous exceptions. The article develops specific rules for dealing with each type of co-ownership and recommends legislation that could improve the clarity and application of those rules.

Suggested Citation

Dickinson, Martin B., Federal Income Tax Treatment of Divisions of Property (February 25, 1970). Kansas Law Review, Vol. 18, p. 193, 1970, Available at SSRN: https://ssrn.com/abstract=2011237

Martin B. Dickinson (Contact Author)

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

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