Post by Sapphire Capital on Oct 3, 2008 11:36:01 GMT 4
Book Review: Tax-Free Like-Kind Exchanges, by Bradley T. Borden
Erik M. Jensen
Case Western Reserve University - School of Law
Tax Notes, Vol. 120, p. 479, 2008
Case Legal Studies Research Paper No. 08-23
Abstract:
Bradley T. Borden's Tax-Free Like-Kind Exchanges, a treatise on transactions governed by section 1031 of the Internal Revenue Code, is as comprehensive and useful as one could hope for. As a guide for legal practitioners, the treatise is unlikely to be surpassed, and it also contains interesting essays that go far beyond the nuts-and-bolts of like-kind exchanges. Among other things, the book has some fascinating historical background on section 1031. All Tax-Free Like-Kind Exchanges lacks is a few good jokes, and the review helps point Professor Borden in the right direction to remedy that defect.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1260391_code691672.pdf?abstractid=1260391&mirid=2
Erik M. Jensen
Case Western Reserve University - School of Law
Tax Notes, Vol. 120, p. 479, 2008
Case Legal Studies Research Paper No. 08-23
Abstract:
Bradley T. Borden's Tax-Free Like-Kind Exchanges, a treatise on transactions governed by section 1031 of the Internal Revenue Code, is as comprehensive and useful as one could hope for. As a guide for legal practitioners, the treatise is unlikely to be surpassed, and it also contains interesting essays that go far beyond the nuts-and-bolts of like-kind exchanges. Among other things, the book has some fascinating historical background on section 1031. All Tax-Free Like-Kind Exchanges lacks is a few good jokes, and the review helps point Professor Borden in the right direction to remedy that defect.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1260391_code691672.pdf?abstractid=1260391&mirid=2