A PROPOSED REVISION OF THE FEDERAL INCOME TAX TREATMENT OF THE SALE OF A BUSINESS ENTERPRISE - AMERICAN LAW INSTITUTE DRAFT

被引：0

|

作者：

Cohen, Edwin S.

Surrey, Stanley S.

Tarleau, Thomas N.

Warren, William C.

机构：

来源：

COLUMBIA LAW REVIEW | 1954年 / 54卷 / 02期

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D O I：

10.2307/1118725

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

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页码：157 / 187

页数：31

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[J]. COLUMBIA LAW REVIEW, 1953, 53 (03) : 316 - 373
[2] Proposed Income Tax Law Revision Report of the Subcommittee on Tax Revision
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[J]. TAX MAGAZINE, 1933, 11 (12): : 455 - +
[3] THE INCOME TAX PROJECT OF THE AMERICAN LAW INSTITUTE: PARTNERSHIPS, CORPORATIONS, SALE OF A CORPORATE BUSINESS, TRUSTS AND ESTATES, FOREIGN INCOME AND FOREIGN TAXPAYERS
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[J]. HARVARD LAW REVIEW, 1953, 66 (07) : 1161 - 1202
[4] FEDERAL-TAX LIENS - PROPOSED REVISION OF THE LAW
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[J]. AMERICAN BAR ASSOCIATION JOURNAL, 1959, 45 (04): : 351 - &
[5] The Income Tax Project of the American Law Institute
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[J]. TAXES-THE TAX MAGAZINE, 1953, 31 (12): : 959 - 964
[6] Federal Income Tax Revision: Institute's Recommendation Compared with Other Plans
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[J]. JOURNAL OF ACCOUNTANCY, 1948, 85 (02): : 132 - 139
[7] TAXATION - FEDERAL INCOME TAX - GIFT OF PROPERTY HELD FOR SALE IN ORDINARY COURSE OF BUSINESS AS REALIZATION OF INCOME
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[J]. MINNESOTA LAW REVIEW, 1952, 37 (01) : 74 - 77
[8] A TECHNICAL REVISION OF THE FEDERAL INCOME TAX TREATMENT OF CORPORATE DISTRIBUTIONS TO SHAREHOLDERS
Cohen, Edwin S.
Surrey, Stanley S.
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[J]. COLUMBIA LAW REVIEW, 1952, 52 (01) : 1 - 54
[9] THE DEVELOPMENT OF INTERNATIONAL TAX LAW: FRANCO-AMERICAN TREATY ON DOUBLE TAXATION - DRAFT CONVENTION ON ALLOCATION OF BUSINESS INCOME
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[J]. AMERICAN JOURNAL OF INTERNATIONAL LAW, 1935, 29 (04) : 586 - 597
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[J]. TAX LAW REVIEW, 1958, 14 (01): : 1 - 53