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| 003 | ES-MaIEF | ||
| 005 | 20221212160233.0 | ||
| 007 | ta | ||
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_aES-MaIEF _bspa _cES-MaIEF |
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| 041 | _aspa | ||
| 100 | 1 |
_aJensen, Erik M. _948792 |
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| 245 | 0 |
_aUpdate on Section 1043 _bDeferral of gain on sale of assets to satisfy conflict-of-interest rules _c Erik M. Jensen |
|
| 260 | _c2018 | ||
| 500 | _aDisponible en formato electronico a través de la Biblioteca del IEF. | ||
| 500 | _aResumen. | ||
| 520 | _aAn 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. | ||
| 650 | 4 |
_947460 _aIMPUESTOS |
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| 650 | 4 |
_947929 _aPAGOS DIFERIDOS |
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| 650 | 4 |
_943197 _aPLUSVALIAS |
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| 773 | 0 |
_9155359 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g n. 2, Winter 2018, p. 53-59 |
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| 856 | _uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3502-06-1043.pdf | ||
| 942 |
_2udc _cART |
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