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Recent Important Developments Affecting Exchanges, Basis, and Sales  

Author:  Erik M. Jensen.

Source: Volume 21, Number 04, Summer 2004 , pp.402-419(18)

Journal of Taxation of Investments

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This article discusses a number of important tax developments—legislative, administrative, and judicial—from the last twelve months. The focus is on developments that affect nonrecognition transactions; characterization, realization, and timing issues; and the determination of basis, a category that includes capitalization doctrine and depreciation rules.


Affiliations:  1: Case Western Reserve University School of Law.

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