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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
Elgart, Allen N.
1 November 1972
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14_1_171.pdf
6 Sep 2022
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Subject
Taxation-Federal
Journal title
Boston College Law Review
Volume
14
Issue
1
Pagination
171
Date submitted
6 September 2022