University of Miami Law Review
Topic/Sub-heading
Tax Note
Recommended Citation
Gary S. Laser,
The Five-Year Pre-Distribution Active Business Test of Section 355 of The Internal Revenue Code of 1954,
19 U. Mia. L. Rev.
664
(1965)
Available at:
https://repository.law.miami.edu/umlr/vol19/iss4/9
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