The Five-Year Pre-Distribution Active Business Test of Section 355 of The Internal Revenue Code of 1954

Authors

Gary S. Laser

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