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

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

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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)

How to Cite: (1974) “Taxation of Gifts of Stock in a Liquidating Corporation, Kinsey v. Commissioner, 477 F.2d 1058 (2d Cir. 1973)”, Washington University Law Review. 1974(2).