COMBINING INSTALLMENT SALES AND EXCHANGES UNDER THE FINAL SECTION 453/1031 REGULATIONS

被引：0

作者：

CUFF, TF ^{[1
]}

机构：

[1] LOEB & LOEB,LOS ANGELES,CA

来源：

JOURNAL OF REAL ESTATE TAXATION | 1994年 / 22卷 / 01期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：15 / 34

页数：20

共 34 条

[1] TAXATION - INSTALLMENT SALES - ELECTIONS UNDER SECTION 453
CHUNN, AB
MISSISSIPPI LAW JOURNAL, 1969, 40 (02): : 302 - 310
[2] THE FINAL REGULATIONS ON EXCHANGES OF PERSONAL PROPERTY, MULTIPLE-ASSET EXCHANGES, AND DEFERRED EXCHANGES UNDER SECTION 1031
LEVINE, HJ
LITTMAN, AJ
JOURNAL OF REAL ESTATE TAXATION, 1992, 19 (02): : 91 - 120
[3] INSTALLMENT SALES TO RELATED PARTIES UNDER SECTION 453(B) OF INTERNAL-REVENUE CODE
OHARE, JT
NATIONAL TAX JOURNAL, 1976, 29 (01) : 31 - 34
[4] REGULATIONS UNDER THE INSTALLMENT SALES REVISION ACT
NUTTER, JO
JOURNAL OF REAL ESTATE TAXATION, 1981, 9 (01): : 46 - 56
[5] Double Taxation Under the New Installment Sales Regulations
Estrich, Willis A.
NATIONAL INCOME TAX MAGAZINE, 1947, 5 (01): : 7 - +
[6] PLANNING FOR PARTNERSHIP EXCHANGES UNDER SECTION-1031
CUFF, TF
TAXES, 1990, 68 (05): : 339 - 351
[7] INSTALLMENT SALES BY RETAILERS - CASE FOR REPEAL OF SECTION 453(A) OF INTERNAL-REVENUE CODE
CAIN, PA
WISCONSIN LAW REVIEW, 1978, (01) : 1 - 27
[8] INSTALLMENT SALES TO IRREVOCABLE TRUSTS - SECTION 453 OF THE INTERNAL-REVENUE CODE AND THE RUSHING TRUST
VANDEKROL, DR
IOWA LAW REVIEW, 1980, 65 (02) : 398 - 427
[9] AN ANALYSIS OF CONTINGENT-PAYMENT SALES UNDER THE INSTALLMENT SALE REGULATIONS
FRIEDMAN, GE
JOURNAL OF TAXATION, 1982, 57 (01): : 24 - 30
[10] MORE ON INSTALLMENT SALES - TAX PLANNING OPPORTUNITIES UNDER THE PROPOSED REGULATIONS WHERE INSTALLMENT OBLIGATIONS ARE DISTRIBUTED DURING A SECTION-337 LIQUIDATION
FRIEDMAN, GE
JOURNAL OF REAL ESTATE TAXATION, 1985, 12 (02): : 153 - 160

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