Financing the Small Credit Risk Corporation Under Section 302(b)(1): A Rejection of the Meaningful Reduction Test

Authors

Steven C. Joszef

Keywords

shareholder, meaningful reduction test, credit risk, Internal Revenue Code, corporations, dividend tax, debt, business purpose

Recommended Citation

Steven C. Joszef, Financing the Small Credit Risk Corporation Under Section 302(b)(1): A Rejection of the Meaningful Reduction Test, 48 Fordham L. Rev. 838 (1980).
Available at: https://ir.lawnet.fordham.edu/flr/vol48/iss5/8