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Survey Of Federal Income Taxation Of Changes In Partnership Interest, Gilbert Sanchez Jun 1953

Survey Of Federal Income Taxation Of Changes In Partnership Interest, Gilbert Sanchez

Anderson School of Management Theses & Dissertations

It is the purpose of this study to present and discuss tax questions peculiar to changes in partnership interest under the provisions of the Federal Income Tax Law. Consideration will be given not only to the partner disposing of a partnership interest, but also to the consequences of the buying partner as well as the partnership itself wherever necessary. This study has been undertaken with a view to discovering and analyzing some of the income tax problems arising from the major unresolved conflicts in interpreting the Internal Revenue Code by the Courts and the Commissioner of Internal Revenue, and an …


The Role Of The Railroad Car Ferry In Freight Transportation, Martin Thomas Langan Jan 1953

The Role Of The Railroad Car Ferry In Freight Transportation, Martin Thomas Langan

Anderson School of Management Theses & Dissertations

Transportation costs are one of the largest elements in distribution cost. One of the devices that has been used to reduce transportation costs for freight shipments over rail-water routes is the railroad car ferry. The purpose of this thesis is to examine the role of the railroad car ferry in freight transportation.