Kahler Corporation v. Commissioner of Internal Revenue: Authority of the I.R.S. to Reallocate Income and Deductions Resulting from Interest Free Loans witin Controlled Groups

Authors

Vincent G. Ella

Document Type

Student Comment/Note

Recommended Citation

Vincent G. Ella, Kahler Corporation v. Commissioner of Internal Revenue: Authority of the I.R.S. to Reallocate Income and Deductions Resulting from Interest Free Loans witin Controlled Groups, 19 S.D. L. Rev. 464 (1974).
Available at: https://red.library.usd.edu/sdlrev/vol19/iss2/16