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- Title
Tax Tip.
- Authors
Egerton, Charles H.; Weingart, Christine L.
- Abstract
The article offers information on transactional expenses in real property sector under the Code Section 1031 of Internal Revenue. It mentions that the Revenue Ruling 72-456 and the General Counsel Memoranda (34895) addressed the proper treatment of sales commissions concerning the like-kind exchanges (LKEs). It explores the Section of Taxation of the American Bar Association (ABA) in which it says that ABA LKE Comments includes several types of transactional expenses expected by a taxpayer.
- Subjects
LIKE kind exchange; REVENUE rulings; GOVERNMENT revenue procedures; INCOME tax policy; UNITED States. Internal Revenue Service; REAL property &; taxation; REAL property tax; AMERICAN Bar Association
- Publication
Journal of Passthrough Entities, 2011, Vol 14, Issue 5, p47
- ISSN
1099-7407
- Publication type
Article