To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot.

Autor:	Borden, Bradley T., Darby III, Joseph B., Luke, Charlene D., Mann, Roberta F.
Předmět:	TAX laws TAX administration & procedure INCOME tax REPEAL of legislation CONFERENCES & conventions
Zdroj:	NewsQuarterly; Spring2015, Vol. 34 Issue 3, p1-25, 9p, 1 Chart
Abstrakt:	The article discusses the "Lincoln-Douglas Debate" held at the Teaching Tax Committee meeting at the 2015 American Bar Association (ABA) Section of Taxation Midyear Meeting in Houston, Texas. Topics include whether Section 1031 of the present U.S. income tax law should be repealed, the history of section 1031, the "Volker Report" in 2010 and recent calls for repeal, and issues like distributional and comparative equity, the "Lock-In Effect," and constructive partnerships under section 1031.
Databáze:	Complementary Index
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