Scholarship@Cornell Law: A Digital Repository

Article Title

Personal Income Tax-Capital Gains on Sales to Controlled Corporations-Section 1239 Not Applicable to Transfers of Patent Applications

Authors

Leslie D. Locke

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