Open AccessExtension of the At-Risk Concept to the Investment Tax Credit: A Shotgun Approach to the Tax Shelter Problem
Author(s) -
Allaire Urban Karzon,
Charles H. Coffin
Publication year - 1982
Publication title -
duke law journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.436
H-Index - 42
eISSN - 1939-9111
pISSN - 0012-7086
DOI - 10.2307/1372310
Subject(s) - extension (predicate logic) , tax credit , business , shotgun , investment (military) , economics , public economics , computer science , political science , law , biochemistry , chemistry , politics , gene , programming language
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