Litigation Settlements, Sales and Exchanges, and Section 1234a
Posted: 5 Nov 2005
Abstract
Robert W. Wood looks at the possible role of section 1234A in determining whether litigation settlement proceeds should get ordinary income or capital gain treatment.
Suggested Citation: Suggested Citation
Wood, Robert W., Litigation Settlements, Sales and Exchanges, and Section 1234a. Tax Notes, Vol. 109, No. 6, November 7, 2005, Available at SSRN: https://ssrn.com/abstract=842565
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