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Keywords: related party transaction
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Journal Articles
Section 1031 Like-Kind Exchanges: Review of the Past and Proposal for the Future
Available to Purchase
The ATA Journal of Legal Tax Research (2015) 13 (1): 1–16.
Published: 01 February 2015
... the original need for a special tax treatment afforded to exchanges of property for which market value is not readily realizable. As described above, in the subsection Basis Substitution in Related-Party Transactions—1989, Congress enacted Section 1031(f) to limit opportunities for gain deferral resulting...
