A Substance-Oriented Approach to the Boot-Netting Rules Under Section 1031 of the Internal Revenue Code: Biggs v. Commissioner

Authors

Gregory Clark Newton

Rights

© 1981 J. Reuben Clark Law School

Recommended Citation

Gregory Clark Newton, A Substance-Oriented Approach to the Boot-Netting Rules Under Section 1031 of the Internal Revenue Code: Biggs v. Commissioner, 1981 BYU L. Rev. 427 (1981).
Available at: https://digitalcommons.law.byu.edu/lawreview/vol1981/iss2/8