DO THE FOREIGN PERSONAL HOLDING COMPANY RULES PREEMPT THE CFC PROVISIONS

被引：0

|

作者：

HELLER, KH

KIRCHHOFER, JD

机构：

[1] UNIV GEORGIA, SCH ACCOUNTING, ATHENS, GA 30602 USA

[2] ARTHUR ANDERSON & CO, DALLAS, TX USA

来源：

JOURNAL OF TAXATION | 1981年 / 54卷 / 02期

关键词：

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

收藏

页码：114 / 118

页数：5

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