Impact of the Eli Lilly and G. D. Searle Tax Court Cases and Appellate Decisions on the Ability to Defer U. S. Income Taxes Related to the Transfer of Intangibles to Wholly-Owned Puerto Rican Subsidiaries Under IRC Section 351

Cary Christian

Research output: Other contribution › Other

Abstract

This report was made for Coulter Corporation and Subsidiaries.
Original languageAmerican English
StatePublished - 1988

Keywords

  • Appellate decisions
  • Eli Lilly
  • G.D. Searle
  • IRC section 351
  • Impact
  • Intangibles
  • Tax court cases
  • U.S. income taxes
  • Wholly-owned Puerto Rican subsidiaries

DC Disciplines

  • Social and Behavioral Sciences

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