Article Title
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,
49 Fordham L. Rev. 838
(1981).
Available at: https://ir.lawnet.fordham.edu/flr/vol49/iss5/8