Article Title
Reincorporation Quandary Under Sections 368(a)(l)(D) and 354 (b)(l) Comments on Moffatt v. Commissioner
Recommended Citation
Elliot M. Surkin, Reincorporation Quandary Under Sections 368(a)(l)(D) and 354 (b)(l) Comments on Moffatt v. Commissioner , 53 Cornell L. Rev. 575
(1968)
Available at: https://scholarship.law.cornell.edu/clr/vol53/iss4/2