• IRS Advice Signals Policy Change That Permits Tax-Free Exchanges of Trademarks, Trade Names and Other Customer-Based Intangibles
  • March 30, 2009 | Authors: Giovanna T. Sparagna; Robert S. Chase
  • Law Firm: Sutherland Asbill & Brennan LLP - Washington Office
  • The recent publication of IRS Chief Counsel Advice (CCA) 200911006 (Feb. 12, 2009) highlights a significant change in the government's position on the availability of a tax-free, like-kind exchange of registered trademarks, trade names and other customer-based intangibles under ยง 1031.