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

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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
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source PAIS Index; BSC - Ebsco (Business Source Ultimate); JSTOR
subjects Corporate profits
Corporations
Distribution of profits
Dividends
Income taxes
Legislation
Net income
Property taxes
Shareholders
Statutory law
Taxation
title Ascertainment of "Earnings or Profits" for the Purpose of Determining Taxability of Corporate Distributions
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