Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales

Authors

Jeffrey L. Kwall, Loyola University Chicago, School of LawFollow

Document Type

Article

Publication Date

2003

Recommended Citation

Kwall, Jeffrey L., Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales, 81 N.C. L. Rev. 977 (2003).

Copyright Statement

Copyright 2003 Jeffrey L. Kwall