Open AccessIncome Tax: Non-Business Bad Debt Deduction: Deduction for Partially Secured Bad Debt Deferable until Liquidation of Collateral Regardless of Tax Avoidance Motive
Author(s) -
Robert H. Elliott
Publication year - 1957
Publication title -
michigan law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.41
H-Index - 51
eISSN - 1939-8557
pISSN - 0026-2234
DOI - 10.2307/1285163
Subject(s) - tax deduction , collateral , business , debt , tax avoidance , monetary economics , economics , double taxation , finance , tax reform , state income tax , public economics , gross income
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