Show simple item record

dc.contributor.authorHoughton, David S.en_US
dc.date.accessioned2013-02-14T01:39:52Z
dc.date.available2013-02-14T01:39:52Z
dc.date.issued1977en_US
dc.identifier.citation10 Creighton L. Rev. 678 (1976-1977)en_US
dc.identifier.urihttp://hdl.handle.net/10504/38978
dc.description.abstractINTRODUCTION|Tax-free incorporations under the provisions of sections 351-363 have long served their congressionally purposed function of making the businessman's decision regarding the initial or a change of business "form" as free from income tax considerations as possible. The basic premise of the statute is that a change in the form of the business is not an appropriate time to tax the exchange of assets. The announced purpose of enacting the predecessor to section 351 was to remove the uncertainty of the law and to facilitate business readjustments. As with any statute, experience revealed deficiencies which had to be dealt with by subsequent corrective legislation. Thus, the growth of the provisions of the tax-free incorporation scheme has proceeded in piecemeal fashion, responding to problems as they were perceived and as suitable resolutions of those problems were devised...en_US
dc.publisherCreighton University School of Lawen_US
dc.titleTreatment of Assumption of Liabilities under Section 357(c) - Equity in Search of a Rationaleen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume10en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.note1976-1977en_US
dc.description.pages678en_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record