Capital Gains and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments

Authors

Marvin A. Chirelstein

Volume

49

Issue

1

Page

1

Year

1964

Recommended Citation

Marvin A. Chirelstein, Capital Gains and the Sale of a Business Opportunity: The Income Tax Treatment of Contract Termination Payments, 49 Minn. L. Rev. 1 (1964).
Available at: https://doi.org/10.24926/265535.2807

DOI Link

https://doi.org/10.24926/265535.2807

Rights

http://rightsstatements.org/vocab/InC-EDU/1.0/

Publication Title

Minnesota Law Review