التفاصيل البيبلوغرافية
| العنوان: |
A NEW LOOK AT ARKANSAS BEST: CIRCLE K CORPORATION V. UNITED STATES. |
| المؤلفون: |
Zebrowski, Christine C. |
| المصدر: |
Tax Lawyer. Winter92, Vol. 45 Issue 2, p597. 11p. |
| مصطلحات موضوعية: |
*STOCKS (Finance), *HEDGING (Finance), *ACTIONS & defenses (Law) |
| مصطلحات جغرافية: |
UNITED States |
| الشركة/الكيان: |
CIRCLE K Stores Inc. |
| مستخلص: |
Analyses the decision on the case 'Circle K Corp. versus United States' on the qualification of a sale of stock as the disposition of an ordinary asset in the United States. Provision of opportunities in hedging transactions; Address on the role of an intent inquiry in determination of asset status; Conflict with other court decisions. |
| قاعدة البيانات: |
Business Source Index |
