文章基本信息
- 标题：Helvering v. Gregory: All the Perspectives from which Learned Hand Was Wrong
- 本地全文：下载
- 作者：Polito, Anthony P.
- 期刊名称：Akron Tax Journal
- 印刷版ISSN：0002-371X
- 出版年度：2014
- 卷号：29
- 期号：1
- 页码：3
- 出版社：University of Akron
- 关键词：IRS; Helvering; Judge Learned Hand; capital gain; corporate reorganization
