Capitalization of Benefits Beyond the Tax Year
Posted: 11 Oct 2002
Abstract
Boris I. Bittker, Yale Law School, Martin J. McMahon, University of Florida College of Law, and Lawrence Zelenak, Columbia University School of Law, examine the capitalization rules under section 263A and highlight the "separate and distinct" test of Lincoln Savings and Loan Association and the "future benefits" test in INDOPCO.
Suggested Citation: Suggested Citation
Bittker, Boris I. and McMahon, Jr., Martin James and Zelenak, Lawrence A., Capitalization of Benefits Beyond the Tax Year. Tax Notes, Vol. 97, No. 2, October 14, 2002, Available at SSRN: https://ssrn.com/abstract=338683
Martin James McMahon, Jr.
University of Florida - Levin College of Law ( email )
P.O. Box 117625
Gainesville, FL 32611-7625
United States
352-273-0931 (Phone)
352-392-7647 (Fax)
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