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Articles
Vol. 34, Issue 5, 1982September 01, 1982 EDT

“Continuity of Business Enterprise” and the Liquidation-Reincorporation Battle: Is Treasury Regulation Sec. 1.3681(d) a Trojan Horse?

I. Paul Mandelkern,
Photo by Mikhail Pavstyuk on Unsplash
Fla. L. Rev.
I. Paul Mandelkern, “Continuity of Business Enterprise” and the Liquidation-Reincorporation Battle: Is Treasury Regulation Sec. 1.3681(d) a Trojan Horse?, 34 Fla. L. Rev. 822 (1982).
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