Federal Income Taxation -- The Unhappy Circumstance of Liquidation And Reincorporation

Authors

Marion A. Cowell Jr.

First Page

373

Recommended Citation

Marion A. Cowell Jr., Federal Income Taxation -- The Unhappy Circumstance of Liquidation And Reincorporation, 42 N.C. L. Rev. 373 (1964).
Available at: https://scholarship.law.unc.edu/nclr/vol42/iss2/10