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SALES, EXCHANGES, AND BASIS 1197 Tax Lawyer, Vol. 53, No. 4 SALES, EXCHANGES, AND BASIS SUBMITTED BY THE COMMITTEE ON SALES, EXCHANGES, AND BASIS: ADAM M. HANDLER, COMMITTEE CHAIR; ERIK M. JENSEN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENT—ANNUAL REPORT* Legislation Basis and Adjustments to Basis; Like-Kind Exchanges Section 3001 of the Miscellaneous Trade and Technical Corrections Act of 1999, Pub. L. No. 106-36, 113 Stat. 127, retroactively eliminated the distinction in several Code sections...