http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Current Tax Treatment and Proposed Reforms
Reviews current tax treatment of "like-kind" property exchanges and outlines reforms proposed by the Clinton Administration that would restrict the circumstances under which tax could be deferred for such exchanges.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.