Extension of the At-Risk Concept to the Investment Tax Credit: A Shotgun Approach to the Tax Shelter Problem

Authors

Allaire Urban Karzon
Charles H. Coffin

Citation

Allaire Urban Karzon & Charles H. Coffin, Extension of the At-Risk Concept to the Investment Tax Credit: A Shotgun Approach to the Tax Shelter Problem, 1982 Duke Law Journal 847-898 (1982)
Available at: https://scholarship.law.duke.edu/dlj/vol31/iss5/2