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Article
Sales, Exchanges, and Basis
Tax Lawyer (1996)
  • Alfred C. Groff
  • Erik M. Jensen
  • Patrick Crawford
  • John B. Duncan
  • H. Bryan Ives III
  • Allen J. Littman
  • Annette M. Nellen, San Jose State University
  • Carolyn S. Nachmias
Abstract
Focuses on the legislations for the taxation of sales or exchange of broadcast properties in the United States. Issuance of tax certificates by the Federal Communications Commission (FCC); Evaluation of the FCC tax program standards; Requirements for the depreciation of tax-exempt use property.
Disciplines
Publication Date
1996
Publisher Statement
SJSU users: use the following link to login and access the article via SJSU databases
Citation Information
Alfred C. Groff, Erik M. Jensen, Patrick Crawford, John B. Duncan, et al.. "Sales, Exchanges, and Basis" Tax Lawyer Vol. 49 Iss. 4 (1996)
Available at: http://works.bepress.com/annette_nellen/31/