Keywords
Taxation, Tax reform, income tax, Accounting and auditing, Transfer taxes, Analysis, Basis (Taxation), Innovations
Recommended Citation
Russell K. Osgood, Carryover Basis Repeal and Reform of the Transfer Tax System, 66 Cornell L. Rev. 297
(1981)
Available at: https://scholarship.law.cornell.edu/clr/vol66/iss2/3