6Cortland Specialty Co. v. Commissioner, 22 B.T.A. 808 (1931).
7SHORES D E Continuity of Business Enterprise: A Concept Whose Time Has Passed[J]. Wake Forest University Research Paper Series in Legal Studies, 2009.
8Honbarrier v. Commissioner, 115 T.C. 300 No. 3 (2000).
9AULT H J, ARNOLD B J. Comparative Income Taxation: A Structural Analysis[M]. Kluwer Law International, 1997:183.
10Commissioner v. Court Holding Co., 324 U.S. 331, 65 S.Ct. 707, 89 LEd. 981(1945).
