Vol. 30, Issue 1, 1977December 01, 1977 EDT
The “At-Risk” Provisions: The Internal Revenue Code’s New Double Basis Concept
The “At-Risk” Provisions: The Internal Revenue Code’s New Double Basis Concept
John J. Collins, Nathaniel L. Doliner,
John J. Collins & Nathaniel L. Doliner, The “At-Risk” Provisions: The Internal Revenue Code’s New Double Basis Concept, 30 Fla. L. Rev. 185 (1977).