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Determination of Related Parties: A Critical Discussion of the Value Test Prescribed in the Internal Revenue Code Cover

Determination of Related Parties: A Critical Discussion of the Value Test Prescribed in the Internal Revenue Code

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Open Access
|Oct 1967

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Journal eISSN: 1930-661X
Language: English
Page range: 171 - 187
Published on: Oct 1, 1967
Published by: Boston College Law School
In partnership with: Paradigm Publishing Services

© 1967 Peter J. Monte, published by Boston College Law School
This work is licensed under the Creative Commons License.