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IRS Tackles Put and Call Options in PLR

By Anne S. Levin-Nussbaum on July 17, 2017
Posted in Tax Policy

My article recently published in Tax Notes discusses an IRS private letter ruling (PLR) concerning a section 1031 exchange and tenancy-in-common interests in a commercial office building and considers how the IRS’s analysis of put and call options could be relevant to the renewable energy industry.

 

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