Federal Income Taxation -- Losses: Corporate Loss Deduction Denied on Sale of Realty Because Properly Was Not Held for Use in Trade or Business -- International Trading Company v. Commissioner

Metadata

• Subject

  • Taxation-Federal

• Journal title

  • Boston College Law Review

• Volume

  • 14

• Issue

  • 1

• Pagination

  • 171

• Date submitted

  6 September 2022