Tax Free Incorporation–II

Date
1990-07-06
Authors
Harl, Neil
Harl, Neil
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Iowa State University Digital Repository
Abstract

In the June 8, 1990, issue of Agricultural Law Digest, we discussed a 1989 amendment specifying that, with some exceptions, for transfers after October 2, 1989, debt securities issued as part of a tax free exchange are treated as boot. Gain is recognized to the extent of boot received by the transferor.

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