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Corporate Securities As "Business Property", Thomas G. Bost
Corporate Securities As "Business Property", Thomas G. Bost
Vanderbilt Law Review
Inadequacies of the statutory definition of "capital asset" have led the courts to develop the concept of "business property," which serves to distinguish everyday business activities from investment activities.This concept is now being applied by courts in a wide variety of factual situations involving corporate securities. However, unless objective, easily ascertainable limits to the "business property" concept are found, confusion and inconsistency may mark the development of future case law. The rules developed by the American Law Institute's Discussion Draft Study of Definitional Problems in Capital Gains Taxation appear to provide these objective limits. Because they are consistent with the …
Book Reviews, Hugh L. Sowards (Reviewer), Stanley D. Rose (Reviewer), William D. Warren (Reviewer)
Book Reviews, Hugh L. Sowards (Reviewer), Stanley D. Rose (Reviewer), William D. Warren (Reviewer)
Vanderbilt Law Review
Securities Legislation
By Louis Loss
Boston: Little, Brown & Com-pany, 1951. Pp. xxvii, 1283. $17.50
reviewer: Hugh L. Sowards
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Private Property, the History of an Idea
By Richard Schlatter
New Brunswick: Rutgers University Press, 1951. Pp. 284. $2.50
reviewer: Stanley D. Rose
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Oil and Gas Law: Collection of articles
TEXAS LAW REVIEW
Austin: Texas Law Review, Inc., 1951. Pp. xix, 1736. $15.00
reviewer: William D. Warren