Apportioning Basis: Partial Sales, Bargain Sales, and the Realization Principle
This article defends apportioning basis on partial sales generally, it also concludes that apportioment should not apply to a bargain sale.
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|Date of creation:||1997|
|Date of revision:|
|Contact details of provider:|| Postal: Georgetown University Law Center, 600 New Jersey Avenue NW, Washington, DC. 20001. Maintainer-Name: Thomas Krichel|
When requesting a correction, please mention this item's handle: RePEc:fth:geolaw:97-4. See general information about how to correct material in RePEc.
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