The Issuance of Stock Under Section 1244 of the Internal Revenue Code

Authors

Carle E. Davis, University of Richmond

Abstract

The purpose of this brief note is to examine the provisions of section 1244 with a view toward qualifying for the tax benefits of that section.

Recommended Citation

Carle E. Davis, The Issuance of Stock Under Section 1244 of the Internal Revenue Code, 1 U. Rich. L. Rev. 203 (1960).
Available at: https://scholarship.richmond.edu/lawreview/vol1/iss3/5