共 50 条
- [31] NEW DIVIDEND FREEZE CAN CREATE ACCUMULATED EARNINGS TAX PROBLEMS JOURNAL OF TAXATION, 1971, 35 (04): : 260 - 260
- [32] ACCUMULATED EARNINGS TAX LOOMS AS THREAT TO BUY-OUT AGREEMENTS JOURNAL OF TAXATION, 1958, 9 (06): : 324 - 328
- [33] TAX COURT MAY BE CONFUSED ON BURDEN OF PROOF IN ACCUMULATED EARNINGS CASES JOURNAL OF TAXATION, 1961, 14 (03): : 141 - 142
- [34] Foreign-owned US corporation is not subject to accumulated earnings tax JOURNAL OF TAXATION, 1997, 86 (06): : 376 - 377
- [35] LATEST CASES ON ACCUMULATED EARNINGS TAX STRENGTHEN TAXPAYERS LITIGATING POSITION JOURNAL OF TAXATION, 1963, 18 (01): : 16 - 22
- [36] ACCUMULATED EARNINGS TAX AND DEDUCTION FOR DIVIDENDS IN PROPERTY - MARKET VALUE OR BASIS JOURNAL OF CORPORATE TAXATION, 1977, 4 (03): : 208 - 225
- [37] DEFENDING AGAINST THE SERVICES RENEWED AUDIT EMPHASIS ON ACCUMULATED EARNINGS TAX JOURNAL OF TAXATION, 1992, 77 (06): : 324 - 329
- [38] TAX COURT RENEWS ITS PELTON ERROR ON NO NEED FOR ACCUMULATED EARNINGS JOURNAL OF TAXATION, 1960, 12 (02): : 74 - 76