Tax Free Incorporation–II

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-18T00:02:33.000
dc.date.accessioned	2020-06-29T22:51:48Z
dc.date.available	2020-06-29T22:51:48Z
dc.date.embargo	2016-10-21
dc.date.issued	1990-07-06
dc.description.abstract	<p>In the June 8, 1990, issue of <em>Agricultural Law Digest</em>, 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.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol1/iss16/1/
dc.identifier.articleid	1038
dc.identifier.contextkey	9297289
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol1/iss16/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/2867
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol1/iss16/1/AgLawDigest_v01n16_01.pdf\|\|\|Fri Jan 14 17:35:30 UTC 2022
dc.subject.disciplines	Agricultural and Resource Economics
dc.subject.disciplines	Agricultural Economics
dc.subject.disciplines	Agriculture Law
dc.subject.disciplines	Public Economics
dc.title	Tax Free Incorporation–II
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isAuthorOfPublication	c7a4ed2d-5c58-41ee-9230-e22f6e166a46
relation.isJournalIssueOfPublication	bca4efe6-878d-47c1-9002-e9ed1b9d0909
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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