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Below-Market sales to family members :

Hamill, James R.

Below-Market sales to family members : part gift-part sale preferable to IRC section 267 treatment / by James R. Hamill. - New York: The New York State Society of Certified Public Accountants, 2013. - Page 56-59 27cm. - Monthly, - Vol. LXXXIII, no. 10 (October 2013). - The CPA Journal. Vol. LXXXIII, no. 10 (October 2013). 0732-8435 .

0732-8435

BPer. 657.05 / C33