共 50 条
- [31] GAIN ON SHAREHOLDER SALES IMPUTED TO CORPORATION JOURNAL OF TAXATION, 1980, 52 (04): : 241 - 242
- [32] CORPORATION TAKES LOSS ON COVENANT, NOT SHAREHOLDER JOURNAL OF TAXATION, 1975, 43 (06): : 369 - 369
- [33] ESTATE PLANNING FOR THE PROFESSIONAL CORPORATION SHAREHOLDER JOURNAL OF TAXATION, 1987, 67 (04): : 222 - 226
- [37] TRANSFER OF USABLE CAPITAL RESOURCES OF LIMITED COMPANY TO SHAREHOLDER ACCORDING TO CORPORATION TAX-REFORM .1. BETRIEB, 1977, 30 (05): : 217 - 220
- [38] NO STOCK BASIS FOR SHAREHOLDER GUARANTEE OF S CORPORATION DEBT - TAX COURT ELEVATES FORM OVER SUBSTANCE IN LEAVITT JOURNAL OF CORPORATE TAXATION, 1989, 15 (04): : 340 - 352
- [40] The Norwegian shareholder tax reconsidered International Tax and Public Finance, 2012, 19 : 424 - 441