Open Access"Dividends" and "Earnings or Profits" under the Income Tax Law: Corporate Non-Liquidating Distributions
Author(s) -
Harry J. Rudick
Publication year - 1941
Publication title -
university of pennsylvania law review and american law register
Language(s) - English
Resource type - Journals
eISSN - 1942-8545
pISSN - 0749-9833
DOI - 10.2307/3309018
Subject(s) - dividend , earnings , income tax , economics , dividend tax , retained earnings , tax law , business , monetary economics , double taxation , state income tax , accounting , gross income , tax reform , finance , market economy
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