The Resource Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?

Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?

Label
Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
Title
Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
Creator
Subject
Language
eng
Summary
In TAM 20035005, the Internal Revenue Service (IRS) ruled that Federal Communications Commission (FCC) radio station licenses and an FCC television station license were of like kind for purposes of Section 1031(a). This article focuses on the question submitted by the taxpayer and discusses the legal authorities supporting the treatment of the value of an FCC television ability to affiliate with a major television network
Citation source
In: Journal of taxation. - New York. - Vol. 98 (2003),
http://library.link/vocab/creatorName
  • Burney, C.M
  • Boshkov, S
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • intangibles
  • licensing
  • accounting
Label
Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
Instantiates
Publication
Label
Is an attribute of an intangible in a 1031 exchange a separate asset or inherent in an existing asset?
Publication

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      52.3736660 4.9336932
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