It is the purpose of this comment to consider the tax problems connected with both types of "conventional" corporate buy and sell agreements. It should be recognized, however, that there are many questions of local law and business necessity that also exert influence on the use of such agreements.
Joel D. Tauber S.Ed.,
Federal Taxation - Tax Aspects of Corporate Buy and Sell Agreement,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol57/iss4/9