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

Joshua P. Agrons

Note

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

Author: Joshua P. Agrons (Washington University School of Law)

Abstract

Keywords: Income tax deductions, Merchant marine

How to Cite: Agrons, J. (1983) “The Bifurcated Basis Concept: An Algorithm for the Synthesis of the Merchant Marine Act and the Investment Tax Credit”, Washington University Law Review. 60(4).