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

Research output: Contribution to journal › Article

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

Disciplines

@article{8fb98da0003545458aea901b8c570980,

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

author = "Kwall, \{Jeffrey L.\}",

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

year = "2003",

language = "American English",

volume = "81",

journal = "North Carolina Law Review",

issn = "0029-2524",

number = "3",

}

TY - JOUR

T1 - Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales

AU - Kwall, Jeffrey L.

N1 - Jeffrey L. Kwall, Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales, 81 N.C. L. Rev. 977 (2003).

PY - 2003

Y1 - 2003

UR - https://lawecommons.luc.edu/facpubs/252

M3 - Article

SN - 0029-2524

VL - 81

JO - North Carolina Law Review

JF - North Carolina Law Review

IS - 3

ER -