On April 11, 2019, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2019-18, creating a safe harbor that allows professional sports teams to treat trades of personnel contracts (including contracts for...more
4/26/2019
/ Fair Market Value ,
Financial Statements ,
Income Taxes ,
IRS ,
Like Kind Exchanges ,
Revenue Procedures ,
Section 1031 Exchange ,
Spectator Sports ,
Sports ,
Tax Cuts and Jobs Act ,
Tax Reform