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Article: Comments on proposed regulations under section 1031 of the Internal Revenue Code.
- Article from:
- Tax Executive
- Article date:
- September 1, 1990
CopyrightCOPYRIGHT 1990 Tax Executives Institute, Inc. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Comments on Proposed Regulations under Section 1031 of the Internal Revenue Code
On April 25, 1990, the Internal Revenue Service issued proposed regulations under section 1031 of the Internal Revenue Code, concerning additional rules for exchanges of personalty and multiple properties. The proposed regulations were published in the Federal Register on April 26, 1990 (55 Fed. Reg. 17635) and in the May 31, 1990, issue of the Internal Revenue Bulletin (1990-21 I.R.B. 9).
For simplicity's sake, the proposed regulations are referred to as the "proposed regulations" and specific provisions are cited as "Prop. Reg. [Section]." References to page numbers are to ...