A Definition of "Liabilities" in Internal Revenue Code Sections 357 and 358(d)
- 期刊名称Michigan Law Review
- 作者Douglas A. Kahn and Dale A. Oesterle
- 卷第73卷
- 期第3期
- 印刷ISSN0026-2234
- 文件大小664.58KB
- 发表时间1975-04
- DOI10.2307/1287698
- 页码461-482
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