The Income Taxation of Corporate Distributions Under the Internal Revenue Code of 1954

被引：0

作者：

Wren, Harold G. ^{[1
]}

机构：

[1] Univ Oklahoma, Norman, OK USA

来源：

CALIFORNIA LAW REVIEW | 1955年 / 43卷 / 02期

关键词：

D O I：

10.2307/3478095

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

引用

页码：268 / 294

页数：27

共 50 条

[41] BAIL-OUTS AND THE INTERNAL-REVENUE CODE OF 1954
ALEXANDER, JH
LANDIS, WB
[J]. YALE LAW JOURNAL, 1956, 65 (07): : 909 - 952
[42] FEDERAL ESTATE TAXATION - RETAINED POWERS UNDER INTERNAL REVENUE CODE OF 1954 2036 (A) - UNITED STATES V BYRUM,408 US 125 (1972)
TALESNIC.JM
[J]. DENVER LAW JOURNAL, 1973, 50 (02): : 227 - 242
[43] NEW SIMPLE-MOVING AVERAGING OF INCOME UNDER THE INTERNAL-REVENUE CODE
WADE, RJ
[J]. TAXES, 1964, 42 (05): : 309 - 316
[44] THE 1954 INTERNAL-REVENUE CODE - TAX PROBLEMS IN CONNECTION WITH DIVORCES
WILES, DD
[J]. AMERICAN BAR ASSOCIATION JOURNAL, 1956, 42 (06): : 528 - 532
[45] The Effect of the Internal Revenue Code of 1954 on the Sale or the Exclusive License of a Patent
Yater, S. C.
[J]. JOURNAL OF THE PATENT OFFICE SOCIETY, 1955, 37 (03): : 155 - 163
[46] THE 1954 INTERNAL-REVENUE CODE - GAINS AND LOSSES ON SALES AND EXCHANGES
BRYSON, BO
[J]. AMERICAN BAR ASSOCIATION JOURNAL, 1956, 42 (07): : 628 - 632
[47] REAL-ESTATE INVESTMENT TRUSTS UNDER THE INTERNAL-REVENUE CODE OF 1954 - PROPOSALS FOR REVISION
MACDONALD, JK
[J]. GEORGE WASHINGTON LAW REVIEW, 1964, 32 (04) : 808 - 831
[48] FEDERAL TAXATION - FORMAL STOCKHOLDER VOTE HELD CONTROLLING IN DETERMINING WHEN A PLAN OF LIQUIDATION IS ADOPTED UNDER SECTION 337 OF THE INTERNAL-REVENUE CODE OF 1954
不详
[J]. DUKE LAW JOURNAL, 1963, (02) : 359 - 364
[49] Revenue equivalence and income taxation
Grimm V.
Schmidt U.
[J]. Journal of Economics and Finance, 2000, 24 (1) : 56 - 63
[50] INCOME TAXATION - STOCK REDEMPTION - SECTION 115 OF INTERNAL REVENUE - ACT
不详
[J]. NEW YORK UNIVERSITY LAW REVIEW, 1954, 29 : 489 - 510

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