The purpose of this study was an empirical investigation of the factors considered by the United States Tax Court in determining whether the principal purpose for an acquisition was tax avoidance (or alternatively, given the totality of the surrounding circumstances, whether there was an overriding business purpose for the acquisition).
| Identifer | oai:union.ndltd.org:unt.edu/info:ark/67531/metadc332329 |
| Date | 05 1900 |
| Creators | Olson, William H. (William Halver) |
| Contributors | Anderson, Hershel M., Brock, Horace R., Luker, William A., Abernathy, Lewis M. |
| Publisher | North Texas State University |
| Source Sets | University of North Texas |
| Language | English |
| Detected Language | English |
| Type | Thesis or Dissertation |
| Format | v, 76 leaves, Text |
| Coverage | United States |
| Rights | Public, Olson, William H. (William Halver), Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved. |
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