![Cornell Law Review](/assets/md5images/c0a27a7c9183d40c81a332b9f106e671.gif)
Article Title
Federal Income Taxation-Deductibility of Start-Up Expenditures Under Section 162-The Clear-Reflection-of-Income Test
Recommended Citation
Robert L. Brown and William F. Lee, Federal Income Taxation-Deductibility of Start-Up Expenditures Under Section 162-The Clear-Reflection-of-Income Test , 61 Cornell L. Rev. 618
(1976)
Available at: https://scholarship.law.cornell.edu/clr/vol61/iss4/6