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Full-Text Articles in Law
The Bootstrap Loophole: Can It Be Closed, Frank C. Fogl Jr.
The Bootstrap Loophole: Can It Be Closed, Frank C. Fogl Jr.
Cleveland State Law Review
The puropse of this paper is to review the history and background of bootstrap transactions and to determine: (1) Whether there is a need to close the bootstrap loophole; (2) If so, why this loophole has not been closed in the past; (3) Whether the Internal Revenue Code as it now exists contains provisions, if used, that can close this loophole; (4) If new legislation would be required to reach this end. A few key cases will be reviewed and analyzed, with major emphasis placed on the recent Clay Brown' decision, to show the attitude toward bootstrap transactions of both …
Special Treatment Of Cemeteries, David H. Getches