Federal Taxation of Corporate Unifications: A Review of Legislative Policy

Authors

Ulysses S. Crockett Jr.

Abstract

Throughout most of the twentieth century, federal tax laws have permitted nonrecognition of gain in specified corporate reorganizations. This article traces the legislative history of the nonrecognition provisions and discusses some of their resulting economic effects. The author concludes that present tax treatment of mergers and other corporate unifications needs congressional reexamination.

First Page

1

Recommended Citation

Ulysses S. Crockett Jr., Federal Taxation of Corporate Unifications: A Review of Legislative Policy, 15 Duq. L. Rev. 1 (1976).
Available at: https://dsc.duq.edu/dlr/vol15/iss1/3