© 1975 J. Reuben Clark Law School
Jon D. Anderson,
Federal Income Taxation--Accumulated Earning Tax--Valuation of Marketable Securities for Purpose of Determining Liability for Accumulated Earnings Tax--Ivan Allen Co. v. United States,
1975 BYU L. Rev.
Available at: http://digitalcommons.law.byu.edu/lawreview/vol1975/iss3/10