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- W124792215 abstract "Tax-free exchanges have long been available as a method for taxpayers to avoid adverse tax consequences. The purpose of Internal Revenue Code Section 1031 is twofold: to avoid capital erosion of a continuing investment, and to avoid accounting for the numerous barters consummated each year. The benefits of like-kind exchanges have been most often enjoyed by the real estate industry; however, important applications also exist for the oil and gas industry. In light of the provisions of alternative minimum tax and the additional Code Section 1254 recapture calculated under the proposed regulations, Section 1031 has significant tax-planning potential." @default.
- W124792215 created "2016-06-24" @default.
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- W124792215 date "1984-06-01" @default.
- W124792215 modified "2023-09-26" @default.
- W124792215 title "Section 1031 benefits and pitfalls for oil and gas properties" @default.
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