2021-11-262021-11-261956-01-0113340516http://hdl.handle.net/20.500.13051/14220Judicial Treatment of "Capital" Assets Acquired for Business: The New Criterionhttps://digitalcommons.law.yale.edu/ylj/vol65/iss3/6https://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=8447&context=ylj&unstamped=1