Open AccessTaxation: Federal Income Tax: Liquidation Distributions Entitled to Both Capital Gains Treatment and Foreign Tax Credit
Author(s) -
Lloyd C. Fell
Publication year - 1962
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 - 10.2307/1286646
Subject(s) - double taxation , economics , monetary economics , state income tax , international taxation , tax avoidance , indirect tax , tax credit , tax reform , direct tax , capital (architecture) , business , labour economics , public economics , archaeology , history
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