Corporate Division under the 1954 Code: A New Approach to the Five-Year "Active Business" Rule

Mortimer M. Caplin

Journal: Virginia Law Review

Volume: 43

First Page: 397

Year: 1957

Bluebook Citation: 43 VA. L. REV. 397 (1957)

Author: Mortimer M. Caplin: all 27 publications

Abstract

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