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- [22] ASSOCIATION DISTINGUISHED FROM TRUST UNDER FEDERAL TAX LAW UNIVERSITY OF PENNSYLVANIA LAW REVIEW AND AMERICAN LAW REGISTER, 1928, 76 (03): : 298 - 304
- [24] ACCUMULATED EARNINGS TAX AND DEDUCTION FOR DIVIDENDS IN PROPERTY - MARKET VALUE OR BASIS JOURNAL OF CORPORATE TAXATION, 1977, 4 (03): : 208 - 225