Taxation—Interest Deductions—Application of the "Business Purpose" Test to Section 163(a) of the Internal Revenue Code—Rothschild v. United States .

Metadata

• Subject

  • Taxation-Federal

• Journal title

  • Boston College Law Review

• Volume

  • 10

• Issue

  • 1

• Pagination

  • 181

• Date submitted

  6 September 2022