© 1976 J. Reuben Clark Law School
James E. Skeen,
Federal Income Taxation-Disallowance of Surtax Exemption to Brother-Sister Corporations-Stock Ownership Test Under Sections 1551 and 1563 - Fairfax Auto Parts of N. Va., Inc. v. Commissioner,
1976 BYU L. Rev.
Available at: http://digitalcommons.law.byu.edu/lawreview/vol1976/iss4/1