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Keywords: tax reform
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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
... transaction tax reform Tax expenditures (e.g., deferrals, exemptions, deductions, credits, and like-kind exchanges) are a popular topic as Congress continually debates various avenues for tax reform. Some proposals advocate new tax expenditures to encourage specific initiatives (e.g., employment...
