CONFLICTING DEFINITIONS OF LIABILITIES THREATENS SOME TAX-FREE REORGANIZATIONS

被引：0

|

作者：

PHELAN, ME ^{[1
]}

机构：

[1] TEXAS TECH UNIV,LUBBOCK,TX 79409

来源：

JOURNAL OF TAXATION | 1974年 / 40卷 / 06期

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D O I：

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中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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页码：356 / 360

页数：5

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