Courses 2009 - 2010

Offered: [Autumn]
Credits: 3

Donaldson, Sam

Problems relating to the sale, exchange or other disposition of property, including characterization of the nature of the gain as capital gain or ordinary income. Special consideration will be paid to transactions qualifying for nonrecognition of income (especially §1031 like-kind exchanges), and the imputation of income in the sale or exchange of property.