TITLE

Double taxation of dividends?

AUTHOR(S)
McNairn, William
PUB. DATE
December 2004
SOURCE
California CPA;Dec2004, Vol. 73 Issue 6, p8
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
Examines assumptions underlying the double taxation of dividends. Separation of corporation and shareholders under the U.S. laws; Declaration of corporations on dividends; Role of tax sites and special corporate allowances in income taxes on the earnings of companies.
ACCESSION #
15330078

 

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