Income Tax: Collapsible Corporations: Ordinary Income v. Capital Gain: Internal Revenue Code Section 117 (m)

R. Lewis Brown & Byron F. White

Journal: California Law Review

Volume: 38

First Page: 938

Year: 1950

Bluebook Citation: 38 CAL. L. REV. 938 (1950)

Author: R. Lewis Brown: all 21 publications


Abstract

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