Abstract
I. Introduction and Scope
II. Gain or Loss … A. Elements of Net Proceeds … B. Gain or Loss Realized … C. Recognition of Losses … D. Recognition of Gains
III. Evidence of Severance Damages
IV. Non-recognition of Gain … A. Extent of Non-recognition … B. Time Factors … C. Acquisition of Replacement Property … D. Nature of Replacement Property … E. Replacement through Corporate Control … F. Basis and Holding Period of Replacement Property
V. Particular Problems … A. Condemnation of Residence … B. Method of Electing Non-recognition of Gain … C. Effect on Statute of Limitations … D. Interest on Condemnation Proceeds
VI. Conclusion
Recommended Citation
Keith Miller,
Land Condemnation—Federal Income Tax Consequences,
38 Neb. L. Rev. 507
(1959)
Available at: https://digitalcommons.unl.edu/nlr/vol38/iss2/7