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。 延伸查詢![new window](/gs32/images/newin.png) |
2. | 郭偉烈(19760500)。預收款與稅法會計。財稅研究,8(3),53-54。 延伸查詢![new window](/gs32/images/newin.png) |
3. | Goldstein, W. M.(1963)。Tax Aspects of Corporate Business Use of Life Insurance。Tax Law Rev.,18。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
4. | Emory, Meade(1969)。Is IRS correct in treating corporate charitable contributions as dividends?。Journal of Taxation,30。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
5. | Powell, Thomas Reed(1922)。Income From Corporate Dividends。Harvard Law Review,35(4),363-392。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
6. | Rice, R. S.(1955)。Judicial Trends in Gratuitous Assignment to Avoid Federal Income Taxes。The Yale Law Journal,64(7),991-1017。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
7. | Eustice, James S.(1964)。Contract Rights, Capital Gain and Assignment of Income: The Ferrer Case。Tax L. Rev.,20。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
8. | Gardner(1966)。The Tax Consequences of Share-holder Diversion in Close Corporation。Tax L. Rev.,21。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
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。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |
10. | Smith(1959)。Recent Developments in the Field of Corporate business Purchase Agreements。Tax Law Rev.,14。 ![](/gs32/thssjcncl/image/nclsfx.gif) ![new window](/gs32/images/newin.png) |