Application of the Active Business Requirement to the Tax-Free Spin-Off Of Corporate Real Estate

Authors

Richard J. Albrecht

Document Type

Article

Recommended Citation

Richard J. Albrecht Application of the Active Business Requirement to the Tax-Free Spin-Off Of Corporate Real Estate , 3 Pepp. L. Rev. Iss. 2 (1976)
Available at: https://digitalcommons.pepperdine.edu/plr/vol3/iss2/1