其他1. | Boyte-White, Claire(20151015)。Comparing Long-Term vs. Short-Term Capital Gain Tax Rates,http://www.investopedia.com/articles/ersonal-finance/101515/comparing-longterm-vs-shortterm-capital-gain-tax-rates.asp。 |
2. | Klasing, David(20140728)。What is the step Transaction Doctrine?,https://klasing-associates.com/question/what-is-the-step-transaction-doctrine/。 |
3. | Tax-Free Acquisitions,http://www.macabacus.com/taxes/ax-free-acquisitions。 |
4. | U.S. Code: Title 26--INTERNAL REVENUE CODE,http://www.law.cornell.edu/uscode/text/26。 |
5. | (20060126)。Statutory Mergers and Consolidations, Internal Revenue Service, Department of the Treasury,http://www.irs.gov/pub/irs-regs/td_9242.pdf。 |
6. | Step-transaction doctrine, law & Legal definition,http://definitions.uslegal.eom/s/step-transaction-doctrine。 |