Open AccessIncome Tax: Corporate Distribution: Tax Benefit Rule Does Not Qualify the Explicit Nonrecognition of Gain Provision of Section 337: Anders v. Commissioner
Publication year - 1969
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 - 10.2307/1287377
Subject(s) - economics , direct tax , double taxation , income tax , tax reform , state income tax , indirect tax , tax credit , labour economics , value added tax , law and economics , distribution (mathematics) , section (typography) , public economics , business , mathematical analysis , mathematics , advertising
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