The AB (ABC) and BA Transactions: An Economic and Tax Analysis of Reserved and Carved Out Income Interests

Authors

Kenneth F. Joyce, University at Buffalo School of LawFollow
Louis A. Del Cotto, University at Buffalo School of Law

Document Type

Article

Publication Date

Winter 1-1-1976

Rights

Publication Title

Tax Law Review

First Page

121

Last Page

189

Recommended Citation

Kenneth F. Joyce & Louis A. Del Cotto, The AB (ABC) and BA Transactions: An Economic and Tax Analysis of Reserved and Carved Out Income Interests, 31 Tax L. Rev. 121 (1976).
Available at: https://digitalcommons.law.buffalo.edu/journal_articles/837