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SALES, EXCHANGES, AND BASIS 1155 Tax Lawyer, Vol. 56, No. 4 SALES, EXCHANGES, AND BASIS SUBMITTED BY THE COMMITTEE ON SALES, EXCHANGES, AND BASIS: LAURENCE E. CROUCH, COMMITTEE CHAIR; ERIK M. JENSEN, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Nonrecognition Transactions The Job Creation and Worker Assistance Act of 2002, Pub. L. No. 107-147, 116 Stat. 21 (“2002 Act”) retroactively amended section 311(e) of the Taxpayer Relief Act of 1997, Pub. L. No. 105-34, 111 Stat. 788 (“1997...

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