Columbia subject headings:
Corporations--Taxation--Law and legislation--United States.
Dividends--Taxation--Law and legislation--United States.
Income tax--Law and legislation--United States.
Harvard subject headings:
Corporations--Taxation--Law and legislation--United States
Dividends--Taxation--Law and legislation--United States.
Double taxation--United States
Income tax--Law and legislation--United States.
Princeton subject headings: