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Taxation & Estate Planning

: TaxProf Blog

Related Party Like-Kind Exchanges After Teruya Brothers

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Kelly E. Alton (Nationwide Exchange Services), Bradley T. Borden (Washburn) & Alan S. Lederman (Akerman, Senterfitt) have published Related Party Like-Kind Exchanges: Teruya Brothers and Beyond, 111 J. Tax'n 324 (Dec. 2009). Here is the abstract: The Ninth Circuit recently held that the non-tax-avoidance exception of Section 1031(f) generally will...

Full post as published by TaxProf Blog on December 31, 2009 (boomark / email).

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