ScholarLens Back to search
1952•Stanford Law ReviewRequires access

Mere Contractual Obligation Has No Fair Market Value: Income Tax. Contractual Obligation, Secured by Title to Land Sold, Held Not Taxable to Cash Basis Taxpayer

Author information unavailable

Open publisher page 0 citations

Abstract

Mere Contractual Obligation Has No Fair Market Value: Income Tax. Contractual Obligation, Secured by Title to Land Sold, Held Not Taxable to Cash Basis Taxpayer, Stanford Law Review, Vol. 4, No. 3 (Apr., 1952), pp. 455-459

About this research paper

What this paper is about

Mere Contractual Obligation Has No Fair Market Value: Income Tax. Contractual Obligation, Secured by Title to Land Sold, Held Not Taxable to Cash Basis Taxpayer, Stanford Law Review, Vol. 4, No. 3 (Apr., 1952), pp. 455-459

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Mere Contractual Obligation Has No Fair Market Value: Income Tax. Contractual Obligation, Secured by Title to Land Sold, Held Not Taxable to Cash Basis Taxpayer, Stanford Law Review, Vol. 4, No. 3 (Apr., 1952), pp. 455-459

Key concepts: Taxable income, Taxpayer, Obligation, Cash, Business, Fair market value, Market value, Value (mathematics)

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Mere Contractual Obligation Has No Fair Market Value: Income Tax. Contractual Obligation, Secured by Title to Land Sold, Held Not Taxable to Cash Basis Taxpayer — Research Paper | ScholarLens