Duke Law Journal

Article Title

Federal Income Taxation: Bad Debt Reserves Held Taxable to Transferor in a Section 351 Transfer

Authors

Publication Citation

Federal Income Taxation: Bad Debt Reserves Held Taxable to Transferor in a Section 351 Transfer, 1969 Duke Law Journal 1294-1303 (1969).
Available at: http://scholarship.law.duke.edu/dlj/vol18/iss6/8