Rippon, Michelle
(1979)
"Dittler Brothers, Incorporated v. Commissioner: The Effect of the New Internal Revenue Code 7477 Declaratory Judgment Provision on a 351 Exchange under 367,"
North Carolina Central Law Review: Vol. 11:
No.
1, Article 11.
Available at:
https://archives.law.nccu.edu/ncclr/vol11/iss1/11
