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Journal Articles

Making the Trade in the National Basketball Association (NBA): A Research Case Exploring Like-Kind Exchange Treatment Post Tax Cuts and Jobs Act

Paul C. Nylen, Brian W. Huels
Journal: Issues in Accounting Education
Issues in Accounting Education (2021) 36 (3): 103–115.
https://doi.org/10.2308/ISSUES-19-104
Published: 01 August 2021
..., students are presented with the opportunity to explore the treatment of a non-financial asset like-kind exchange post the Tax Cuts and Jobs Act of 2017. In addition, students are challenged to determine the definition of fair market value and how its calculation could have a substantial impact...
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Includes: Supplementary data