Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)
Case Comment
Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)
Case Comment
Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)

Keywords

Gifts, Income tax -- Evasion and avoidance -- United States, Income tax -- Corporate distribution -- United States, Stocks, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)

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Publication details

Pages 309-315
Publication Washington University Law Quarterly

Dates

Published 1974-01-01

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All rights reserved

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This article has not been peer reviewed.

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