共 3 条
- [1] UNDISTRIBUTED PROFITS TAX: DIVIDENDS-PAID CREDIT IN TAX-FREE INTERCORPORATE LIQUIDATIONS YALE LAW JOURNAL, 1941, 51 (02): : 322 - 331
- [2] UNEXPECTED PHC PENALTIES CAN APPLY WHERE FOREIGN CORPORATION FAILS TO FILE RETURN JOURNAL OF TAXATION, 1964, 20 (03): : 184 - 185
- [3] SOME DEFINITIONAL PROBLEMS IN THE DEEMED PAID FOREIGN TAX CREDIT OF SECTION 902 - DIVIDENDS AND ACCUMULATED PROFITS TAX LAW REVIEW, 1963, 18 (03): : 401 - 421