Journal Issue:
Agricultural Law Digest: Volume 24, Issue 16
Agricultural Law Digest: Volume 24, Issue 16
No Thumbnail Available
Volume
Number
Issue Date
Journal Title
Journal ISSN
Journal Volume
Journal Volume
Articles
Publication
Cases, Regulations and Statutes
(
2013-08-09)
Publication
Respecting "Allocation Agreements": or Bear the Consequences
(
2013-08-09)
The enactment in 1990 of the detailed rules for “applicable asset acquisitions” in I.R.C. § 10601 marked a clear tightening up of the rules governing sales and purchases of assets constituting a “trade or business.”2 Recent cases, including a Court of Appeals case in July 2013,3 have clarified how such transactions should be handled.