Recent Developments: United States v. Hill: "Adjusted Basis," as Used in 26 U.S.C. § 57 (a) (8) (1976), Does Not Include Depreciable Drilling and Development Costs Recognized in Treas. Reg. § 1/612-4(c) (1) (1976)

Authors

Paul J. Mantell

Recommended Citation

Mantell, Paul J. (1993) "Recent Developments: United States v. Hill: "Adjusted Basis," as Used in 26 U.S.C. § 57 (a) (8) (1976), Does Not Include Depreciable Drilling and Development Costs Recognized in Treas. Reg. § 1/612-4(c) (1) (1976)," University of Baltimore Law Forum: Vol. 24: No. 2, Article 11.
Available at: https://scholarworks.law.ubalt.edu/lf/vol24/iss2/11