Source Publication Abbreviation
U.S.F. L. Rev.
This article examines the judicial and administrative development of the two holding requirements under the continuity of investment standards of section 1031prior to decisions of the Tax Court and the Ninth Circuit in Magneson v. Commissioner and Bolker v. Commissioner, both of which expanded the boundaries of qualified holding and reemphasized the need for guidance from the Treasury or Congress on these issues. Next the article examines the subsequent impact of these decisions. Finally, the article suggests a standard to be followed in the future.
J. Martin Burke and Michael K. Friel,
To Hold or Not to Hold: Magneson, Bolker, and Continuity of Investment under I.R.C. Section 1031
, 20 U.S.F. L. Rev. 177
Available at: http://scholarship.law.umt.edu/faculty_lawreviews/55