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Introduction

SECTION 6. REQUEST FOR

Internal Revenue Bulletin 2010-12 · 2026-10-03 edition · updated 2026-10-04 · United States

COMMENTS

The Service and the Treasury Department are studying whether additional guidance is appropriate to address the effect of a bankruptcy of a qualified intermediary on a taxpayer that is attempting to complete a like-kind exchange. For example, existing regulations allow for the proceeds from the disposition of relinquished property to be held in such a way that they do not become property of a qualified intermediary’s bankruptcy estate. The Service and the Treasury Department are studying whether these regulatory provisions should be modified so that they may be used in a more efficient manner. The Service and the Treasury Department request comments on these issues.

Comments should be submitted in writing on or before April 12, 2010, and should

2010–12 I.R.B. 459 March 22, 2010

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▸Contents — Internal Revenue Bulletin 2010-12
Internal Revenue Bulletin 2010-12

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