Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle

S.B. Cohen

Working Papers from Georgetown University Law Center

Abstract: This article defends apportioning basis on partial sales generally, it also concludes that apportioment should not apply to a bargain sale.

Keywords: SALES; INCOME; TAXES (search for similar items in EconPapers)
JEL-codes: E60 E64 (search for similar items in EconPapers)
Pages: 37 pages
Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:fth:geolaw:97-4

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