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Economic Fables/Tax-Related Foibles: On the "Cost" of Promissory Notes, Guarantees, Contingent Liabilities and Nonrecourse Loans
Barton, Babette B.
1990
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Title
Economic Fables/Tax-Related Foibles: On the "Cost" of Promissory Notes, Guarantees, Contingent Liabilities and Nonrecourse Loans
Author
Barton, Babette B.
(Berkeley Law)
Date
1990
Keywords
Income Tax
;
Tax Basis
;
Promissory Notes
;
Nonrecourse Debt
;
Law
Content Type
Article
Record Created
2019-11-26
Record ID
1113484
Published in
Tax Law Review
Volume
45
Pages
471
Record Appears in
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