Note

Small Issue Exempt Industrial Development Bonds for Close Corporations and Their Shareholders

Author: Alan B. Bornstein (Washington University School of Law)

Abstract

Keywords: Attribution rules (Taxation), Closely held corporations, Debt financing, Industrial development bonds, United States

How to Cite: Bornstein, A. (1981) “Small Issue Exempt Industrial Development Bonds for Close Corporations and Their Shareholders”, Washington University Law Review. 59(2).