Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle
Al. 378 WP 97-4
Posted: 16 Mar 1998
Abstract
This article defends apportioning basis on partial sales generally, it also concludes that apportionment should not apply to a bargain sale.
JEL Classification: D60, D64
Suggested Citation: Suggested Citation
Cohen, Stephen B., Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle
. Al. 378 WP 97-4, Available at SSRN: https://ssrn.com/abstract=61668
Stephen B. Cohen (Contact Author)
Georgetown University Law Center ( email )
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