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SALES, EXCHANGES, AND BASIS 1279 Tax Lawyer, Vol. 55, No. 4 SALES, EXCHANGES, AND BASIS SUBMITTED BY THE COMMITTEE ON SALES, EXCHANGES, AND BASIS: ANNETTE NELLEN, COMMITTEE CHAIR; ERIK M. JENSEN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Like-Kind Exchanges and Other Nonrecognition Transactions The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), Pub. L. No. 107-16, 115 Stat. 38, added paragraph (d)(9) to section 121, providiin that, after repeal of the estate...

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