Vol. 41, Issue 4, 1989September 01, 1989 EDT
Customer Deposits: Tax-Free Security or Prepaid Income?
Customer Deposits: Tax-Free Security or Prepaid Income?
Loren D. Prescott,
Articles in Vol. 41, Issue 4, 1989
Vol. 41, Issue 4, 1989
- The Sham Transaction Doctrine: An Outmoded and Unnecessary Approach to Combating Tax AvoidanceKaren Nelson Moore
- The Limited Liability Company: A Possible Choice for Doing Business?Susan Pace Hamill
- Customer Deposits: Tax-Free Security or Prepaid Income?Loren D. Prescott
- Prices on Transfer of Intangible Property Between Related Taxpayers: Can the Section 482 White Paper's Arm's Length Return Method Work?A. R. Durando
- A Reivew of the National Carbide Line of Cases After Commissioner v. Bollinger: Time to Look in Other DirectionsJennifer Newsome
Loren D. Prescott, Customer Deposits: Tax-Free Security or Prepaid Income?, 41 Fla. L. Rev. 773 (1989).