Tag Archives: section 1045
Section 1045: Let’s Fix It
If Congress is on the hunt for ideas to make life better for startups and emerging growth companies, here is another: “Amend Section 1045 of the Internal Revenue Code to extend the 60 day rollover period to 6 months.” First … Continue reading
Sure, You’ve Heard of 1031 Exchanges, But What About 1045 Exchanges?
By Joe Wallin & Michael Gentile The Internal Revenue Code contains a number of preferential tax treatment provisions for small businesses. One that is often overlooked is Section 1045, which generally permits a non-corporate taxpayer to elect to defer recognizing gain on the … Continue reading
Posted in Federal Law & Regulation
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