共 50 条
- [31] EMPIRICAL-ANALYSIS OF TAX COURT-DECISIONS IN ACCUMULATED EARNINGS CASESACCOUNTING REVIEW, 1979, 54 (03): : 538 - 553MADEO, SA
- [32] TAX AVOIDANCE IS STILL ULTIMATE ISSUE IN SEC 531 ACCUMULATED EARNINGS DISPUTESJOURNAL OF TAXATION, 1976, 45 (05): : 278 - 279不详
- [33] HOW LOANS BETWEEN RELATED ENTITIES AFFECT LIABILITY FOR ACCUMULATED EARNINGS TAXJOURNAL OF TAXATION, 1978, 48 (01): : 2 - 6FRANTZ, TRFLATER, ME
- [34] REVENUE ACT MAY MAKE PAYMENT OF ACCUMULATED EARNINGS TAX ATTRACTIVE TO CLIENTTAXES-THE TAX MAGAZINE, 1979, 57 (10): : 686 - 687RAABE, WWILLIS, E
- [35] MORE THAN YOU EVER WANTED TO KNOW ABOUT THE ACCUMULATED EARNINGS TAXJOURNAL OF CORPORATE TAXATION, 1979, 6 (03): : 187 - 234CUNNINGHAM, NB
- [36] EXAMINING RECENT IRS VICTORIES IMPOSING ACCUMULATED EARNINGS TAX - WHAT CAN BE DONEJOURNAL OF TAXATION, 1976, 44 (01): : 2 - 5TIERNEY, JETORKKO, DE
- [37] CA-9, IN SMITH, SHOWS THAT 1954 CHANGES DID NOT KILL ACCUMULATED EARNINGS TAXJOURNAL OF TAXATION, 1961, 15 (05): : 281 - 283BERGER, T
- [38] NEW RULING AFFIRMS LONG-TERM DEBT CAN PROTECT AGAINST ACCUMULATED EARNINGS TAXJOURNAL OF TAXATION, 1982, 57 (03): : 142 - 144LEWIS, JW
- [39] ACCUMULATED EARNINGS - NEW COURT CALCULATIONJOURNAL OF ACCOUNTANCY, 1977, 143 (03): : 75 - 84CRUMBLEY, DLSTRAWSER, RHJENSEN, HL
- [40] TREATMENT OF EARNINGS TAX CONCERNING PENSION TRANSACTIONS WITH SOLID INTEREST-BEARING SECURITIESBETRIEB, 1974, 27 (09): : 399 - 405HEISS, K