Document Type
Note
Abstract
Income Tax-FOREIGN INCOME-INSURANCE PAYMENTS TO WHOLLY-OWNED FOREIGN CAPTIVE INSURANCE COMPANY ARE RECAST AS CAPITAL CONTRIBUTIONS
Recommended Citation
Jorge E. Alvarez,
Carnation Co. v. Commissioner, 640 F.2d 1010 (9th Cir. 1981),
9 Fla. St. U. L. Rev.
513
(1981)
.
https://ir.law.fsu.edu/lr/vol9/iss3/5