The Hastings Business Law Journal At the Intersection of Law & Business Created by students from the University of California Hastings College of the Law. Current Issue Contact us for a subscription. Summer 2006 Volume 2 Number 2 Articles SECTION 1032: ARE WE THERE YET? Neil R. Blecher This paper discusses various issues related to Section 1032 of the Internal Revenue Code, including the proper scope and applicability of Section 1032 necessary to ensure that economically equivalent transactions ...