The Scope of the Inventory Exclusion under I.R.C. 1221(1): Is It a Broad Exclusion That Should Be Narrowly Construed or a Narrow Exclusion That Should Be Broadly Construed or Is It Just an Illusion

Authors

Patrick E. Hobbs

Recommended Citation

Patrick E. Hobbs, The Scope of the Inventory Exclusion under I.R.C. 1221(1): Is It a Broad Exclusion That Should Be Narrowly Construed or a Narrow Exclusion That Should Be Broadly Construed or Is It Just an Illusion, 26 Loy. L.A. L. Rev. 289 (1993).
Available at: https://digitalcommons.lmu.edu/llr/vol26/iss2/11