共 48 条
- [31] THE TAXATION OF CONTROLLED FOREIGN CORPORATIONS - DEFINING AND DESIGNATING TAX HAVENS .2. BRITISH TAX REVIEW, 1985, (06): : 362 - 376
- [32] UNITED-STATES-OF-AMERICA - TAXATION OF UNDISTRIBUTED INCOME OF CONTROLLED FOREIGN CORPORATIONS BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 1976, 30 (08): : 339 - 356
- [33] ESTATE OF LOVETT - THE CONTINUING CONFLICT BETWEEN THE CODE PROVISIONS GOVERNING CONTROLLED FOREIGN CORPORATIONS AND THE FOREIGN PERSONAL HOLDING COMPANY REGULATIONS JOURNAL OF CORPORATE TAXATION, 1983, 10 (03): : 242 - 255
- [34] PROPOSED TAX ON SALE OF UNITED-STATES REAL-ESTATE BY NON-RESIDENT ALIENS AND FOREIGN CORPORATIONS REAL ESTATE LAW JOURNAL, 1981, 9 (03): : 239 - 242
- [35] THE PROPOSED TAX STRADDLE REFORM ACT OF 1983 - UNJUST TREATMENT FOR MANY UNITED-STATES-OWNED FOREIGN CORPORATIONS TAXES, 1984, 62 (04): : 256 - 270
- [36] CARRIER PROPERTY CONSUMED IN OPERATION AND THE REGULATION OF PROFITS A DISCUSSION OF THE ICC REPORT ON DEPRECIATION QUARTERLY JOURNAL OF ECONOMICS, 1929, 43 (02): : 193 - 220