Redemptions and Partial Liquidations Under the 1954 Internal Revenue Code: The Dividend Equivalence Test

Authors

Editors

Publication Date

1955

First Page

936

Document Type

Note

Repository Citation

Editors Redemptions and Partial Liquidations Under the 1954 Internal Revenue Code: The Dividend Equivalence Test, 103 U. Pa. L. Rev. 936 (1955).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol103/iss7/4