Tax Court Rules in Nelson that S Corporation Excluded COD Income Does Not Increase Shareholder Stock Basis

Authors

• James D. Lockhart
• James E. Duffy

Publication Information

25 William Mitchell Law Review 287 (1999)

Recommended Citation

Lockhart, James D. and Duffy, James E. (1999) "Tax Court Rules in Nelson that S Corporation Excluded COD Income Does Not Increase Shareholder Stock Basis," William Mitchell Law Review: Vol. 25: Iss. 1, Article 9.
Available at: https://open.mitchellhamline.edu/wmlr/vol25/iss1/9