Coordinators' Cyclopedic Tax Service
... not proved that the remaining term of the lease was without substantial value. 33 In this case the taxpayer, apparently, ... and the 1938 decision in Terre Haute Electric Company39 on the basis that those holdings covered a situation whereanbsp;...
| Title | : | Coordinators' Cyclopedic Tax Service |
| Author | : | New York University. Institute on Federal Taxation |
| Publisher | : | - 1963 |
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