The Deemed Transfer of Recourse Liabilities Leads to Owen Taxes: What Is Wrong With Form Over Substance?

Authors

Christine L. Agnew

Recommended Citation

Christine L. Agnew, The Deemed Transfer of Recourse Liabilities Leads to Owen Taxes: What Is Wrong With Form Over Substance?, 52 U. Mia. L. Rev. 365 (1997)
Available at: https://repository.law.miami.edu/umlr/vol52/iss1/7