The Expenditures Incurred by the Target Corporation in an Acquisitive Reorganization are Dividends to the Shareholders: (Pssst, Don't Tell the Supreme Court)

Full Citation

Calvin H. Johnson, The Expenditures Incurred by the Target Corporation in an Acquisitive Reorganization are Dividends to the Shareholders: (Pssst, Don't Tell the Supreme Court), 52 Tax Notes 466 (1991). https://law.utexas.edu/faculty/calvinjohnson/acqreorg.htm