"Section 385 Regulations: New Perspectives on Debt vs. Equity in Intern" by Steven J. Cohen

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Hastings International and Comparative Law Review

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Section 385 Regulations: New Perspectives on Debt vs. Equity in International Transactions

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Steven J. Cohen, Section 385 Regulations: New Perspectives on Debt vs. Equity in International Transactions, 5 Hastings Int'l & Comp.L. Rev. 515 (1982).
Available at: https://repository.uchastings.edu/hastings_international_comparative_law_review/vol5/iss3/5

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