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Previous	OP 1695/2008/109/4-1 Final regulations reach compromise on taxation of like - kind exchange accounts	OP 1695/2008/109/4-2 Bad facts result in a taxpayer loss in the first SILO case to be adjudicated	OP 1695/2008/109/4-3 Final regulations on estate tax inclusion for GRATs and similar arrangements leave open issues	OP 1695/2008/109/5-1 Proposed regulations allow taxpayers to avoid current gain recognition under Section 367	OP 1695/2008/109/5-2 IRS provides new safe harbors for taxpayers using rolling - average inventory methods	OP 1695/2009/110/1-1 Charitable lead trusts	OP 1695/2009/110/1-2 The " state of the art " in like - kind exchanges 2009	Next

Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Proposed regulations allow taxpayers to avoid current gain recognition under Section 367 by Jeffrey L. Rubinger