Under a 99-Year Lease, a Lessor, Who Permitted, but Did Not Require, His Lessee to Demolish His Buildings and Construct New Improvements, Was Entitled to a Deductible Demolition Loss under Section 165 of the Internal Revenue Code of 1954.

Authors

Ron D'Addario

Abstract

Abstract Forthcoming.

Publisher

St. Mary's University School of Law

Recommended Citation

Ron D'Addario, Under a 99-Year Lease, a Lessor, Who Permitted, but Did Not Require, His Lessee to Demolish His Buildings and Construct New Improvements, Was Entitled to a Deductible Demolition Loss under Section 165 of the Internal Revenue Code of 1954., 4 St. Mary's L.J. (1972).
Available at: https://commons.stmarytx.edu/thestmaryslawjournal/vol4/iss3/10