In Exelon, the Seventh Circuit held that exchanges by Exelon Corporation (“Taxpayer”) of nuclear power plants for long-term leasehold interests in power plants located in other states were not exchanges qualifying for...more
12/7/2018
/ Appraisal ,
Default ,
Deficiency Judgments ,
IRS ,
Leases ,
Power Plants ,
Public Utility ,
Real Estate Transfers ,
Repurchases ,
Section 1031 Exchange ,
Subleases ,
Tax Court ,
Third-Party