Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

Development

Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

Author:

Abstract

Keywords: Income tax -- Corporate distribution -- United States, Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

How to Cite: (1979) “Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)”, Washington University Law Review. 1979(4).