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

Author:  Erik M. Jensen.

Source: Volume 35, Number 02, Winter 2018 , pp.53-60(8)

Journal of Taxation of Investments

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An earlier article in the Journal 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: IRC Sec. 1043, eligible person, permitted property, certificate of divestiture, conflict of interest

Affiliations:  1: Case Western Reserve University.

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