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題名:詳論股利之課稅
書刊名:財稅研究
作者:郭偉烈
出版日期:1978
卷期:10:2
頁次:頁48-59
主題關鍵詞:股利課稅
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:0
  • 點閱點閱:3
期刊論文
1.郭偉烈(19771100)。美國對財產交易損益課稅判決之研究。財稅研究,9(6),77-80。new window  延伸查詢new window
2.郭偉烈(19760500)。預收款與稅法會計。財稅研究,8(3),53-54。new window  延伸查詢new window
3.Goldstein, W. M.(1963)。Tax Aspects of Corporate Business Use of Life Insurance。Tax Law Rev.,18。  new window
4.Emory, Meade(1969)。Is IRS correct in treating corporate charitable contributions as dividends?。Journal of Taxation,30。  new window
5.Powell, Thomas Reed(1922)。Income From Corporate Dividends。Harvard Law Review,35(4),363-392。  new window
6.Rice, R. S.(1955)。Judicial Trends in Gratuitous Assignment to Avoid Federal Income Taxes。The Yale Law Journal,64(7),991-1017。  new window
7.Eustice, James S.(1964)。Contract Rights, Capital Gain and Assignment of Income: The Ferrer Case。Tax L. Rev.,20。  new window
8.Gardner(1966)。The Tax Consequences of Share-holder Diversion in Close Corporation。Tax L. Rev.,21。  new window
9.Lyon, Charles S.、Eustice, James S.(1962)。Assignment of Income: Fruit and Tree as Irrigated by the P. G. Lake Case。Tax L. Rev.,17。  new window
10.Smith(1959)。Recent Developments in the Field of Corporate business Purchase Agreements。Tax Law Rev.,14。  new window
圖書
1.(1966)。ABA Tax Section Bull。  new window
其他
1.郭偉烈(19741210)。獎勵投資條例第十二條之評論。  延伸查詢new window
 
 
 
 
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