![Cornell Law Review](/assets/md5images/c0a27a7c9183d40c81a332b9f106e671.gif)
Recommended Citation
Leslie D. Locke, Personal Income Tax-Capital Gains on Sales to Controlled Corporations-Section 1239 Not Applicable to Transfers of Patent Applications, 60 Cornell L. Rev. 131
(1974)
Available at: https://scholarship.law.cornell.edu/clr/vol60/iss1/6