Tax-Free Incorporation Harl, Neil Harl, Neil
dc.contributor.department Iowa State University Digital Repository 2018-02-18T00:02:19.000 2020-06-29T22:51:47Z 2020-06-29T22:51:47Z 2016-10-21 1990-06-08
dc.description.abstract <p>For several years, relatively little change had been made in the rules governing the tax-free exchange of property to a corporation. The questions raised in the 1970s about how to handle basis allocation between stock and debt securities had been answered. The problems of distinguishing debt and equity securities had not been resolved but that issue seemed to be less of a burning concern with IRS than it was until the proposed regulations issued in 1980 were revoked in 1983 before becoming final.</p>
dc.identifier archive/
dc.identifier.articleid 1036
dc.identifier.contextkey 9297230
dc.identifier.s3bucket isulib-bepress-aws-west
dc.identifier.submissionpath aglawdigest/vol1/iss15/1
dc.source.bitstream archive/|||Fri Jan 14 17:35:29 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
dc.type article
dc.type.genre article
dspace.entity.type Publication
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