Corporate Distributions of Appreciated Property—A Comment on Policy

Authors

John E. North, Creighton University

Abstract

I. The Basic Change

II. Policy Considerations … A. Minimizing the “Double Tax” … B. Preventing Conversion of Ordinary Income to Capital Gain

III. Distribution of Inventory

IV. Distributions of Depreciable Property

V. Conclusion

Recommended Citation

John E. North, Corporate Distributions of Appreciated Property—A Comment on Policy, 36 Neb. L. Rev. 528 (1957)
Available at: https://digitalcommons.unl.edu/nlr/vol36/iss4/2