Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979)

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Washington University Law Quarterly

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Federal Income Tax—Section 302(b)(3) Applies to Series of Corporate Redemptions Even Though Redemption Plan Is Not Contractually Binding. Bleily & Collishaw, Inc. v. Commissioner, 72 T.C. 751 (1979), 1979 Wash. U. L. Q. 1147 (1979).
Available at: https://openscholarship.wustl.edu/law_lawreview/vol1979/iss4/12