The Bifurcated Basis Concept: An Algorithm for the Synthesis of the Merchant Marine Act and the Investment Tax Credit

Note
The Bifurcated Basis Concept: An Algorithm for the Synthesis of the Merchant Marine Act and the Investment Tax Credit

Keywords

Income tax deductions, Merchant marine

Joshua P. Agrons (Washington University School of Law)

Pages	1347-1385
Publication	Washington University Law Quarterly

Published	1983-01-01