Carryover Basis: Postponement

• Publication year: 1978
• Pages: 1610

7 Colo.Law. 1610 Colorado Lawyer 1978.

1978, September, Pg. 1610. CARRYOVER BASIS: POSTPONEMENT

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Vol. 7, No. 9, Pg. 1610

CARRYOVER BASIS: POSTPONEMENT

Senator Floyd Haskell, acting at the request of the Tax Section of the Colorado Bar Association, has contacted the Commissioner of Internal Revenue with regard to the

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extension of the postponement of the implementation of § 1023 (the carryover basis at death rules) which was enacted by the Tax Reform Act of 1976. Senator Haskell has informed us that temporary regulations are now being drafted which would extend the implementation of § 1023 from October 31, 1978 through December 31, 1978

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(c) 1978 The Colorado Lawyer and Colorado Bar Association All Rights Reserved.

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