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Keywords: benefits and burdens test
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Journal Articles
Finding a Port in a Non-Safe Harbor: Implications for Reverse Exchanges after Bartell
Available to Purchase
The ATA Journal of Legal Tax Research (2018) 16 (2): 47–64.
Published: 01 August 2018
... is problematic because it could result in inconsistency across different Circuits, and recommends that Congress adopt a consistent timing rule for all exchanges. reverse like-kind exchange Revenue Procedure 2000-37 benefits and burdens test Section 1031 of the Internal Revenue Code (IRC) allows...
