Jensen, Erik M.
Update on Section 1043 Deferral of gain on sale of assets to satisfy conflict-of-interest rules / Erik M. Jensen .-- , 2018
Disponible en formato electronico a través de la Biblioteca del IEF.
Resumen.
An earlier article in the Journal discussed the application of Section 1043, which generally permits eligible government
officials to elect to defer gain on sales of appreciated assets made to comply.
with confl ict-of-interest rules. This article updates that discussion,
describing recent developments of interest.
IMPUESTOS
PAGOS DIFERIDOS
PLUSVALIAS
Journal of Taxation of Investments 0747-9115 n. 2, Winter 2018, p. 53-59
Update on Section 1043 Deferral of gain on sale of assets to satisfy conflict-of-interest rules / Erik M. Jensen .-- , 2018
Disponible en formato electronico a través de la Biblioteca del IEF.
Resumen.
An earlier article in the Journal discussed the application of Section 1043, which generally permits eligible government
officials to elect to defer gain on sales of appreciated assets made to comply.
with confl ict-of-interest rules. This article updates that discussion,
describing recent developments of interest.
IMPUESTOS
PAGOS DIFERIDOS
PLUSVALIAS
Journal of Taxation of Investments 0747-9115 n. 2, Winter 2018, p. 53-59