IRC v. Beveridge, [1979] T.R. 305 -- summary under Superficial Loss Full Title IRC v. Beveridge, [1979] T.R. 305 Summary UnderTax Topics - Income Tax Act - Section 54 - Superficial Loss Shares transferable at will which were acquired in place of shares which had been subject to restrictions on the right to transfer, were not of...The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access. Words and Phrases same class Read more about IRC v. Beveridge, [1979] T.R. 305 -- summary under Superficial Loss
