Ascertainment of "Earnings or Profits" for the Purpose of Determining Taxability of Corporate Distributions

Saved in:
Bibliographic Details
Published in:Harvard law review 1937-11, Vol.51 (1), p.40-75
Main Author: Paul, Randolph E.
Format: Article
Language:English
Subjects:
Corporate profits
Corporations
Distribution of profits
Dividends
Income taxes
Legislation
Net income
Property taxes
Shareholders
Statutory law
Taxation
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:
ISSN:0017-811X
DOI:10.2307/1333270