Arkansas Best Corp. v. Commissioner: A Strict Interpretation of I.R.C. 1221 and a Narrowing of Corn Products Refining Co. v. Commissioner

Authors

Richard D. Puetz

Document Type

Student Comment/Note

Recommended Citation

Richard D. Puetz, Arkansas Best Corp. v. Commissioner: A Strict Interpretation of I.R.C. 1221 and a Narrowing of Corn Products Refining Co. v. Commissioner, 34 S.D. L. Rev. 174 (1989).
Available at: https://red.library.usd.edu/sdlrev/vol34/iss1/31