Martin Ice Cream

When a subchapter C corporation sells assets it is possible that a double taxation occurs, first at the corporate level and then at the taxpayer level. The Martin Ice Cream case provides an opportunity to reduce that tax. More...

PMPA

The Petroleum Marketing Practices Act (PMPA) is a federal law regarding the relationship between gasoline refiners or distributors and their retailers. More...

Martin Ice Cream

When a subchapter C corporation sells assets it is possible that a double taxation occurs. The Martin Ice Cream case provides an opportunity to reduce that tax. More...

PMPA

The Petroleum Marketing Practices Act (PMPA) is a federal law regarding the relationship between gasoline refiners or distributors and their retailers. More...

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