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Article
Tax Free Incorporation–II
Agricultural Law Digest
  • Neil E. Harl, Iowa State University
Abstract
In the June 8, 1990, issue of Agricultural Law Digest, 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.
Publication Date
7-6-1990
Citation Information
Neil E. Harl. "Tax Free Incorporation–II" (1990)
Available at: http://works.bepress.com/neil-harl/97/