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The accumulated earnings tax: an empirical analysis of the Tax Court's implementation of Congressional intent

Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.

Identiferoai:union.ndltd.org:unt.edu/info:ark/67531/metadc332659
Date08 1900
CreatorsMadeo, Silvia Arnold
PublisherNorth Texas State University
Source SetsUniversity of North Texas
LanguageEnglish
Detected LanguageEnglish
TypeThesis or Dissertation
FormatText
RightsPublic, Madeo, Silvia Arnold, Copyright, Copyright is held by the author, unless otherwise noted. All rights reserved.

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