Update on Section 1043: Deferral of Gain on Sale of Assets to Satisfy Conflict-of-Interest Rules

Posted: 18 Apr 2018

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: April 12, 2018

Abstract

An earlier article in the Journal of Taxation of Investments discussed the application of Section 1043, which generally permits eligible government officials to elect to defer gain on sales of appreciated assets made to comply with conflict-of-interest rules. This article updates that discussion, describing recent developments of interest.

Keywords: Section 1043, eligible person, permitted property, certificate of divestiture, conflict of interest

JEL Classification: K34

Suggested Citation

Jensen, Erik M., Update on Section 1043: Deferral of Gain on Sale of Assets to Satisfy Conflict-of-Interest Rules (April 12, 2018). Journal Taxation of Investments, Winter 2018, at 53; Case Legal Studies Research Paper No. 2018-3. Available at SSRN: https://ssrn.com/abstract=3161759

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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