# Hemel · Tax Notes: The Tax Trap Inside the BOXX

Research. 2024-03-11 · Hemel.
Source: <https://www.taxnotes.com/featured-analysis/tax-trap-inside-boxx/2024/03/08/7j8x0#7j8x0-0000008>.

Cites 26 U.S.C. § 1092: § 1092(c) (12x), § 1092(a)(1)(B) (4x), § 1092(a)(1)(A) (2x), § 1092(a)(3)(A)(ii) (2x), § 1092(c)(2) (2x)