共 50 条
- [1] LOSS CARRYOVERS AND THE LIBSON SHOPS DOCTRINE [J]. UNIVERSITY OF CHICAGO LAW REVIEW, 1965, 32 (03): : 508 - 532
- [2] LIBSON SHOPS - AN ARGUMENT AGAINST ITS APPLICATION UNDER THE 1954 CODE [J]. TAX LAW REVIEW, 1958, 13 (02): : 167 - 181
- [3] IRS WILL NOT FOLLOW LIBSON SHOPS UNDER 1954 CODE, TAX SECTION HEARS [J]. JOURNAL OF TAXATION, 1958, 9 (04): : 219 - 220
- [4] NEW CASE REAFFIRMS VIEW THAT LIBSON SHOPS DOCTRINE DOES NOT APPLY UNDER PRESENT CODE [J]. JOURNAL OF TAXATION, 1967, 26 (06): : 322 - &
- [5] THE TAX BENEFIT RULE AND THE LOSS CARRYOVER PROVISIONS OF THE 1954 CODE [J]. YALE LAW JOURNAL, 1958, 67 (08): : 1394 - 1424
- [6] DOES LIBSON SHOPS DOCTRINE STILL APPLY - RECENT DECISIONS REFLECT CONFUSION [J]. JOURNAL OF TAXATION, 1966, 25 (06): : 336 - &
- [7] Tax Aspects of Buying Loss Corporations Under the 1954 Code [J]. TAXES-THE TAX MAGAZINE, 1955, 33 (12): : 955 - 963
- [8] NET OPERATING LOSS CARRYOVERS AND CORPORATE ADJUSTMENTS - RETAINING AN ADVANTAGEOUS TAX HISTORY UNDER LIBSON SHOPS AND SECTIONS 269, 381, AND 382 [J]. YALE LAW JOURNAL, 1960, 69 (07): : 1201 - 1291
- [10] LOSS CARRYOVERS TO CONSOLIDATED RETURNS - A NEW RULE IS NEEDED UNDER 1954 CODE [J]. JOURNAL OF TAXATION, 1956, 4 (04): : 247 - 248