THE TAXATION OF NONSHAREHOLDER CONTRIBUTIONS TO CAPITAL - AN ECONOMIC-ANALYSIS

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作者：

EVANS, TL

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VANDERBILT LAW REVIEW | 1992年 / 45卷 / 06期

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D9 [法律]; DF [法律];

学科分类号：

0301 ;

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页码：1457 / 1528

页数：72

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