Taxpayers liable for gain in stock donated to

Diamond, J Drew
January 1998
Tax Lawyer;Winter98, Vol. 51 Issue 2, p441
Academic Journal
Presents information on the case between American Health Companies shareholders, Roger, Sybil and Michael Ferguson and the United States (US) Internal Revenue Service (IRS). Brief history of the doctrine of anticipatory assignment of income; Details on the Ferguson case; Reviews on the opinion of the Tax Court concerning the case.


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