Income Taxes -- Installment Method of Reporting: Lessor's Release of Restoration Rights in Exchange for Three Notes of the Lessee Was Not a "Sale or Other Disposition" Which Could Qualify for the Installment Method of Reporting Income -- Billy Rose's Diamond Horseshoe, Inc. v. United States

Metadata

• Subject

  • Taxation-Federal

• Journal title

  • Boston College Law Review

• Volume

  • 14

• Issue

  • 1

• Pagination

  • 183

• Date submitted

  6 September 2022