... situations might not arise because of the ease of qualifying as a tax-free reorganization and the danger inherent in this untried method. ... The argument presented is that only the form has changed and not the substance, that the form has actually been changed to fit the ... If this is true, however, the same principle should be applied to other forms of cancellation of indebtedness income since they alsoanbsp;...
Title | : | Accounting Ledger |
Author | : | |
Publisher | : | - 1955 |
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