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Deferred like-kind exchanges of a target corporation.: An article from: The Tax Adviser
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This digital document is an article from The Tax Adviser, published by American Institute of CPA’s on January 1, 1993. The length of the article is 501 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the supplier: The IRS has broadened the interpretation of IRC 381(c) on what qualifies as a tax attribute to include the like-kind exchange of property under IRC 1031. The specific case involved a C corporation holding property for a like-kind exchange during the process of a merger with a real estate investment trust. Extending the coverage of IRC 381(c) means more flexibility for corporations engaging in IRC 1031 exchanges during the course of mergers.
Citation Details
Title: Deferred like-kind exchanges of a target corporation.
Author: Edward T. Hanley
Publication: The Tax Adviser (Magazine/Journal)
Date: January 1, 1993
Publisher: American Institute of CPA’s
Volume: 24 Issue: n1 Page: 32(2)
Distributed by Thomson Gale
Deferred like-kind exchanges of a target corporation.: An article from: The Tax Adviser