|
< Return to news list
Chris Sullivan, Paul Burkett and Kathryn Michaelis publish an article, “State Tax Acceleration of Like-Kind Exchanges: New Hampshire’s Position,” in State Tax NotesChris Sullivan, Paul Burkett and Kathryn Michaelis publish an article, “State Tax Acceleration of Like-Kind Exchanges: New Hampshire’s Position,” in State Tax Notes (July 13, 2009). The article summarizes the New Hampshire Department of Revenue Administration’s position on IRC section 1031 like-kind exchanges for purposes of the New Hampshire business profits tax and the authors’ differing viewpoint as it clarifies the types of transactions affected and the basis for challenging the Department’s Audit position. To read the article, please click the link below. |