(DOWNLOAD) "Raymond v. United States" by United States Court Of Appeals Sixth Circuit ~ eBook PDF Kindle ePub Free

eBook details

Title: Raymond v. United States
Author : United States Court Of Appeals Sixth Circuit
Release Date : January 04, 1959
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

Description

The question involved upon this appeal is whether the appellants, husband and wife, the sole stockholders in a corporation which was liquidated in 1952, may revoke their election to be taxed under the provisions of Section 112(b)(7) of the Internal Revenue Code of 1939, 26 U.S.C.A. Â§ 112(b)(7).