Recent Cases: Income Taxation. Surrender of Life Interest in Trust. Consideration Received Treated as Return of Capital. Loss Deduction Allowed

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Editors, Law Review (1947) "Recent Cases: Income Taxation. Surrender of Life Interest in Trust. Consideration Received Treated as Return of Capital. Loss Deduction Allowed," University of Chicago Law Review: Vol. 14: Iss. 3, Article 14.
Available at: https://chicagounbound.uchicago.edu/uclrev/vol14/iss3/14