55 L.Ed.2d 1 98 S.Ct. 841 434 U.S. 528 Arthur FULMAN et al., Trustees, Petitioners,v.UNITED STATES. No. 76-1137. Argued Nov. 29, 1977. Decided Feb. 22, 1978. Syllabus The provision of Treas.Reg. ? 1.562-1(a) that a personal holding company’s distribution of appreciated property to its shareholders results, under ?? 561 and 562 of the Internal Revenue […]
