Income Taxation—Internal Revenue Code of 1954—Sections 162, 337—Corporate Liquidation—Sale of Capital Assets—Deductibility of Expenses.—Alphaco, Inc. v. Nelson

Metadata

• Subject

  • Business Organizations Law

  • Taxation-Federal

• Journal title

  • Boston College Law Review

• Volume

  • 9

• Issue

  • 3

• Pagination

  • 780

• Date submitted

  6 September 2022