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Market Notes  

Author:  Staff Editors.

Source: Volume 24, Number 03, Spring 2007 , pp.273-288(16)

Journal of Taxation of Investments

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This article reviews three recent IRS rulings: In PLR 200649028 Credits Received Under Florida's Rural Land Stewardship Program Can Be Subject of Like-Kind Exchange; In PLR 200701001, Market Timing Settlement Funds Avoid Information Reporting, Backup Withholding Requirements; and in PLR 200630005, One-Stop Shop For Like-Kind Exchanges Can Provide Financing, QI Services.


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