Type PLR Subject 7.04 - Prohibited Transactions - Defined & Tax Consequence Keywords Dealer Property Dealer Sale Safe Harbor Prohibited Transactions (Dealer Property) Sales Liquidation of Assets Liquidation Pressure, in Response Year 2016 IRS Link https://www.irs.gov/pub/irs-wd/201609004.pdf Tax Report Link TaxReport (March 29, 2016) (2) Summary Sale of assets pursuant to liquidation is not a “prohibited transaction” Title 201609004