Open AccessTaxation: Income Tax: Realization of Income by Corporation in Distribution of Notes to Shareholders
Author(s) -
David H. Armstrong
Publication year - 1949
Publication title -
michigan law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.41
H-Index - 51
eISSN - 1939-8557
pISSN - 0026-2234
DOI - 10.2307/1284291
Subject(s) - shareholder , gross income , income tax , corporation , international taxation , distribution (mathematics) , economics , adjusted gross income , double taxation , realization (probability) , state income tax , business , public economics , tax reform , finance , mathematics , statistics , mathematical analysis , corporate governance
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