Federal Income Taxation—Section 185(a) —Losses: Corporate Loss Deduction Denied on Sale of Realty Because Property Was Not Held for Use in Trade or Business—International Trading Co.
By: Allen N. Elgart
Open Access
|Nov 1972Journal eISSN: 1930-661X
Language: English
Page range: 171 - 182
Published on: Nov 1, 1972
Published by: Boston College Law School
In partnership with: Paradigm Publishing Services
© 1972 Allen N. Elgart, published by Boston College Law School
This work is licensed under the Creative Commons License.