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
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