Taxation of the formation and combination of business enterprises
By: issued by the Federal Tax [sic] Division of the American Institute of Certified Public Accountants.
Series: Statement of tax policy -- 5.; Statement of tax policy -- 5.
Publisher: AICPA
Published: 1979
Place of publication: New York (1211 Avenue of the Americas, New York, 10036)
Language: eng
Number of pages: 76
Subjects: Corporations -- Taxation -- United States.; Consolidation and merger of corporations -- Taxation -- United States.
Notes: Bibliography: p. 73-76.