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William & Mary Law Review

Internal Revenue Code Section 1259: A Legitimate Foundation for Taxing Short Sales Against the Box or a Mere Makeover?

Repository Citation

Simon D. Ulcickas, Internal Revenue Code Section 1259: A Legitimate Foundation for Taxing Short Sales Against the Box or a Mere Makeover?, 39 Wm. & Mary L. Rev. 1355 (1998), https://scholarship.law.wm.edu/wmlr/vol39/iss4/7

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ISSN: 0043-5589 (print), 2374-8524 (online)