Integration of the corporate and shareholder tax systems
By: issued by the Tax Division of the American Institute of Certified Public Accountants.
Contributors: American Institute of Certified Public Accountants. Corporate Integration Task Force.
Series: Statement of tax policy ;; 10
Publisher: The Institute
Published: 1993
Place of publication: New York, NY
Language: eng
Number of pages: 99
Subjects: Corporations -- Taxation -- Law and legislation -- United States.; Dividends -- Taxation -- Law and legislation -- United States.; Double taxation -- United States.
Notes: Includes bibliographical references (p. 97-99).
"This statement was developed by the Corporate Integration Tax Force..."--P. iii.