Article Title
Allocation of Deductions among Related Taxpayers under Section 482 of the Internal Revenue Code
Recommended Citation
Robert S. Rich,
Allocation of Deductions among Related Taxpayers under Section 482 of the Internal Revenue Code,
40
Notre Dame L. Rev.
52
(1964).
Available at:
https://scholarship.law.nd.edu/ndlr/vol40/iss1/3