Dividens under the income tax /
Daniel M. Holland
- New York : Princeton University Press, 1962
- xvii, 189 páginas ; 23 cm.
- National bureau of economic research ; 7 .
Contiene notas a pie de página.
The importance of dividends in personal and taxable income -- Dividend underreporting on tax returns -- Dividend receipts and income tax liability -- "Double taxation" of dividends, differential taxation of stockholders, and income tax relief