TY - BOOK AU - Holland,Daniel M. TI - Dividens under the income tax T2 - National bureau of economic research ; U1 - 336.24 / 23 PY - 1962/// CY - New York : PB - Princeton University Press, KW - Dividendos KW - Fiscalidad KW - Estados Unidos N1 - 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 ER -