Taxation
To Repeal or Retain Section 1031: A Tempest in a $6 Billion Teapot
This article is a condensation and summary of the “Lincoln–Douglas Debate on Whether to Repeal Code § 1031” held at the Teaching Tax Committee meeting at the 2015 ABA Section of Taxation Midyear Meeting in Houston, Texas. The debate itself was lively and fun, and raised numerous interesting and provocative points on both sides of the issue. ...