Respecting "Allocation Agreements": or Bear the Consequences

dc.contributor.author	Harl, Neil
dc.contributor.department	Iowa State University Digital Repository
dc.date	2018-02-19T06:27:46.000
dc.date.accessioned	2020-06-29T22:57:16Z
dc.date.available	2020-06-29T22:57:16Z
dc.date.embargo	2017-12-19
dc.date.issued	2013-08-09
dc.description.abstract	<p>The enactment in 1990 of the detailed rules for “applicable asset acquisitions” in I.R.C. § 10601 marked a clear tightening up of the rules governing sales and purchases of assets constituting a “trade or business.”2 Recent cases, including a Court of Appeals case in July 2013,3 have clarified how such transactions should be handled.</p>
dc.identifier	archive/lib.dr.iastate.edu/aglawdigest/vol24/iss16/1/
dc.identifier.articleid	2190
dc.identifier.contextkey	11273685
dc.identifier.s3bucket	isulib-bepress-aws-west
dc.identifier.submissionpath	aglawdigest/vol24/iss16/1
dc.identifier.uri	https://dr.lib.iastate.edu/handle/20.500.12876/3670
dc.source.bitstream	archive/lib.dr.iastate.edu/aglawdigest/vol24/iss16/1/AgLawDigest_v24n16_01.pdf\|\|\|Fri Jan 14 17:51:01 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	Respecting "Allocation Agreements": or Bear the Consequences
dc.type	article
dc.type.genre	article
dspace.entity.type	Publication
relation.isJournalIssueOfPublication	382fe21f-4af0-4735-9c17-eed571f8f361
relation.isOrgUnitOfPublication	d2bcee6c-7cba-4fa7-bd11-543354ce7b1b

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