Dividend Equivalence Under Section 302(b)(1) of the Internal Revenue Code of 1954—The Relevance of the Necessary Business Transaction
Open Access
|Jan 1968Journal eISSN: 1930-661X
Language: English
Page range: 444 - 457
Published on: Jan 1, 1968
Published by: Boston College Law School
In partnership with: Paradigm Publishing Services
© 1968 Mary Alice Stephens, published by Boston College Law School
This work is licensed under the Creative Commons License.