Published: 2022-05-02

Assumption of Contingent Liabilities on Sale of a Business

Daniel Halperin

673–716

Abstract

This article discusses the federal income tax consequences of a buyer's assumption of contingent liabilities in a taxable sale of the assets of...

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Text, Purpose, Capacity and Albertson's: A Response to Professor Geier

Edward A. Zelinsky

717–734

Abstract

In a recent issue of the Florida Tar Review, Professor Deborah Geier added yet another chapter to the running commentary on the Albertson's...

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