Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleINCOME TAX.AuthorsBisgeier, Stephen J.AbstractDiscusses a legal case concerning the income taxation of a corporation in the U.S. Tax avoidance motive; Provisions of the section 355 of the Internal Revenue Code of 1954; Business purpose test.SubjectsUNITED States; CORPORATE taxes; TAX evasionPublicationCalifornia Law Review, 1967, Vol 55, Issue 1, p343ISSN0008-1221Publication typeArticleDOI10.2307/3479320