chevron-down Created with Sketch Beta.
July 01, 2023

Sales, Exchanges and Basis Committee

Committee Leadership


Christopher Cunningham

Leila E. Vaughan


Stephen Breitstone

Mark Mullin

Daniel M. Reach

About the Committee

We focus on a broad range of tax provisions covering the transfer and tax basis of property. These include like-kind exchanges (§1031), involuntary conversions (§1033), and the exclusion of gain from the sale of a principal residence (§121). They also include provisions covering the determination of the amount of gain from a transfer of property (§1001 - §1021), and the income characterization from a transfer, such as ordinary income and loss provisions (§64 – §65), and capital gain and loss provisions (§1201- §1231). Other provisions include the related party rules of §267 and §1239, the allocation rules for asset acquisitions under §1060, and transfers of franchises, trademarks and trade names (§1253). The Committee deals with both the policy and practical implications of these provisions. Its members work with government officials in the development of legislation, regulations and other guidance. The Committee also presents CLE programs and materials involving the “nuts and bolts” of the tax law. The Committee works closely with several other committees, including Partnerships and LLCs, Real Estate, Tax Accounting, and Capital Recovery & Leasing. In addition to our regular three hour meeting on Saturday morning, we meet for lunch on Friday to discuss Committee matters, and we have an informal dinner on Friday night with members and their guests. The Committee also meets with the IRS National Office on Friday at the May meeting to discuss tax matters related to our Committee, such as §1031.

Stay in Touch with Your Committee: Listserv and Hivebrite

Each Tax Section committee has a mailing list (listerv) and a Hivebrite community. Information about and links to both are below. 


Committees share news, events, and updates through a dedicated committee listserv. As a committee member, you are welcome and encouraged to share resources, events, or ask questions to fellow committee members that are directly relevant. The listserv email address can be found below. You are automatically added to the listserv and will receive email notifications when you join a committee.  Learn more about managing your committees.

Click the link above to view the committee listserv email address. Note: you must be logged in and a Section Member to view the address.


In addition to listserv, each committee has a Hivebrite community. Here, committees can share meeting materials or recordings, committee newsletters, and more. All Tax Connect discussion posts have been moved over to the committee's Hivebrite community

More Resources

Listserv Etiquette

A full FAQ and How to for using listserv is available here. Here are the basic dos and don'ts of using a committee listserv. The committee listserv email address is available above. Note: you have to be logged in and a Section member to view it.

  • Do reply to the listerv with substantive responses (please email “thank you” emails to the individual).
  • Do utilize the member directory to send private messages or individual messages.
  • Do reach out to Tax Staff if you have questions or issues with the community or listerve.
  • Do refer to the FAQ pages for specific problems or concerns.
  • Don’t reply all asking to unsubscribe, please follow the instructions to leave the committee.
  • Don’t share the listserv email outside of the committee.
  • Don’t post commercial messages.

Join the Committee

This committee is open to all Tax Section members. To join click here and then click Join Committees or follow the detailed steps below. A more detailed committee help page is available here. Not a Section Member? Join today!

  1. Click Log In in the upper right corner of this website.
  2. Log in to your My ABA account. If you do not remember your email address or password, click Need Help Logging In? and follow the instructions.
  3. Once you are logged in, click 'Hi Your Name' in the upper right then click My ABA.
  4. On the My ABA Dashboard page, click on Manage Memberships (a button toward the right with a right arrow).
  5. If you are a Section Member,  you will see Section of Taxation under Specialty Group Memberships & Committees, click Join Committees to the right. If you are not a Section member, consider joining the Section to access our committees.
  6. You will now see a list of Tax Section Committees. To join one, simply click Join next to the name of the committee. A check mark will appear to confirm you have joined. To leave a committee, simply click the check mark and you will see Join reappear indicating you are no longer a member of that committee.
  7. Joining a committee will automatically add you to the committee's listserv. Committees encourage member involvement through these committee listservs, other online platforms, and in-person at our meetings and events. 

Have a Question or Need Assistance? Contact Staff

If you have questions contact staff at the email addresses below and we will respond as soon as possible!