Articles
Assumption of Contingent Liabilities on Sale of a Business
673–716
AbstractThis article discusses the federal income tax consequences of a buyer's assumption of contingent liabilities in a taxable sale of the assets of...
Text, Purpose, Capacity and Albertson's: A Response to Professor Geier
717–734
AbstractIn a recent issue of the Florida Tar Review, Professor Deborah Geier added yet another chapter to the running commentary on the Albertson's...