共 50 条
- [46] Federal Income Tax Treatment of Capital Gains and Losses ACCOUNTING REVIEW, 1952, 27 (02): : 267 - 269
- [47] Treatment of Capital Gains and Losses for Income Tax Purposes TAX MAGAZINE, 1936, 14 (10): : 583 - +
- [49] PREFERENTIAL TAX TREATMENT OF CAPITAL GAINS, OPTIMAL DIVIDEND POLICY, AND CAPITAL BUDGETING QUARTERLY JOURNAL OF ECONOMICS, 1972, 86 (02): : 226 - 242