000 01021nam a2200217Ia 4500
003 OSt
005 20210527101024.0
008 210310s1958 eu fr 000 0 eng d
040 _aCO-JMCR
_cCO-JMCR
041 0 _aeng
082 0 4 _a336.24 /
_bH734i
_223
100 1 _aHolland, Daniel M.,
_915102
_eautor
245 1 4 _aThe Income-Tax burden on stockholders /
_cDaniel M. Holland
260 _aNew York :
_bPrinceton University Press,
_c1958
300 _a239 páginas ;
_c23 cm.
500 _aIncluye notas a pie de página.
505 _aConceptual Framework and plan of the book -- The findings for 1950 -- Changes in the differential tax burden, 1940-1952 -- Alternative measures of the diferentials against -- The taxation of corporate earning and progressivity -- Diferential taxation of stockholders in the agregate -- Relief provisions of the internal revenue code of 1954
650 1 4 _aSociedades Anónimas
_915104
_xTributación
_zEstados Unidos
650 2 4 _aImpuesto sobre la renta
_96672
942 _2ddc
_cBK
999 _c7668
_d7668