Federal Income Tax - Operating Loss Carryover Allowed Under Int. Rev. Code of 1954 Where Surviving Business Entity Suffered No Loss; Libson Shop Doctrine Rejected. Frederick Steel Co. v. Commissioner (6th Cir. 1967).

Authors

Irwin L. Schroeder

Library of Congress Authority File

http://id.loc.gov/authorities/names/n79122466

Document Type

Recent Cases

Abstract

This recent case discusses Frederick Steel Co. v. Commissioner (6th Cir. 1967).

Recommended Citation

Irwin L. Schroeder, Federal Income Tax - Operating Loss Carryover Allowed Under Int. Rev. Code of 1954 Where Surviving Business Entity Suffered No Loss; Libson Shop Doctrine Rejected. Frederick Steel Co. v. Commissioner (6th Cir. 1967)., 5 San Diego L. Rev. 209 (1968).
Available at: https://digital.sandiego.edu/sdlr/vol5/iss1/13