Assumption and Discharge of Seller's Liabilities As Year of Sale Payments for Purposes of I.R.C. Section 453

Authors

David C. Horan

First Page

758

Document Type

Comment

Rights

Recommended Citation

David C. Horan, Assumption and Discharge of Seller's Liabilities As Year of Sale Payments for Purposes of I.R.C. Section 453, 16 Buff. L. Rev. 758 (1967).
Available at: https://digitalcommons.law.buffalo.edu/buffalolawreview/vol16/iss3/13