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Full-Text Articles in Law
The 1987 Legislative Session, Jon L. Mills
The 1987 Legislative Session, Jon L. Mills
UF Law Faculty Publications
The 1987 Legislative session is one that will be remembered for many years; it signifies the year Florida grew up. As Sophocles said, "One must wait until the evening to see how splendid the day has been"; this landmark session will not easily be assessed for some time. For the past several years, Florida has been working to create a vision for its future and this year took its first steps toward that future. We have only just begun and, like the beginning of any long journey, we began by taking a first step. Our commitment today must be followed …
An Aggregate Approach To Indirect Exchanges Of Partnership Interests: Reconciling Section 1031 And Subchapter K, Karen C. Burke
An Aggregate Approach To Indirect Exchanges Of Partnership Interests: Reconciling Section 1031 And Subchapter K, Karen C. Burke
UF Law Faculty Publications
This article examines indirect exchanges of partnership interests in light of the distinctive continuity-of-investment principles of section 1031 and Subchapter K of the Internal Revenue Code. Part II of the article focuses on the failure of judicial responses and alternative approaches prior to the 1984 Act to prevent the potential abuses of direct exchanges of partnership interests. Part III examines section 1031(a)(2)(D) against the background of two recent decisions by the United States Court of Appeals for the Ninth Circuit concerning successive tax-free exchanges. Part IV focuses on planning techniques involving like-kind exchanges coupled with partnership contributions and distributions. Part …