CORPORATE LIQUIDATIONS—SECTIONS 336 AND 337 OF THE INTERNAL REVENUE CODE—PARITY BETWEEN A DIRECT SALE OF ASSETS AND A STOCK PURCHASE—ANOTHER LOOK AT TENNESSEE-CAROLINA AND R.M. SMITH

Authors

Michael C. Forte

Recommended Citation

Michael C. Forte, CORPORATE LIQUIDATIONS—SECTIONS 336 AND 337 OF THE INTERNAL REVENUE CODE—PARITY BETWEEN A DIRECT SALE OF ASSETS AND A STOCK PURCHASE—ANOTHER LOOK AT TENNESSEE-CAROLINA AND R.M. SMITH, 3 W. New Eng. L. Rev. 199 (1980), https://digitalcommons.law.wne.edu/lawreview/vol3/iss2/7