Journal Issue:
Agricultural Law Digest: Volume 11, Issue 15

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Cases, Regulations and Statutes
( 2000-08-04) Achenbach, Robert ; Iowa State University Digital Repository
Article
Income Tax Consequences On Partition And Sale Of Land
( 2000-08-04) Harl, Neil ; Iowa State University Digital Repository

Partition and sale of land, while not exactly a common occurrence, is always available if the co-owners cannot agree on buying out one or more of the co-owners or selling the property and splitting the proceeds. A question of some importance: what are the income tax consequences, particularly for a co-owner who buys the property in the partition and sale proceeding?

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