Authors
Citation
Mjr. Hoffman, SECTION 351 TRANSFER INVOLVING MORTGAGED ASSETS - ABSENCE OF GUIDANCECREATES TAX-PLANNING OPPORTUNITY, Journal of corporate taxation, 21(1), 1994, pp. 3-22
Citations number
2
Categorie Soggetti
Business Finance
Journal title
ISSN journal
00940593
Volume
21
Issue
1
Year of publication
1994
Pages
3 - 22
Database
ISI
SICI code
0094-0593(1994)21:1<3:S3TIMA>2.0.ZU;2-#
Abstract
An analysis of tax-free multiple asset transfers where one or more of
the assets is transferred subject to a liability.