Update on Section 1043 Deferral of gain on sale of assets to satisfy conflict-of-interest rules Erik M. Jensen
By: Jensen, Erik M
.
Material type: 
ArticlePublisher: 2018Subject(s): IMPUESTOS | PAGOS DIFERIDOS | PLUSVALIASOnline resources: Click here to access online
In:
Journal of Taxation of Investments n. 2, Winter 2018, p. 53-59Summary: 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.
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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.
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