Effects from Moore does the corporate tax require realization? by Reuven S. Avi-Yonah
By: Avi Yonah, Reuven Shlomo
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Material type: 
ArticleSubject(s): IMPUESTO DE SOCIEDADES | DERECHO CONSTITUCIONAL TRIBUTARIO | ESTADOS UNIDOS | JURISPRUDENCIA
In:
Tax Notes International v. 113, n. 4, January 22, p. 437-442Summary: This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2024/113/4-2 (Browse shelf) | Available | OP 138-B/2024/113/4-2 |
This article delves into the historical evolution of corporate taxation, contrasting its origins as an excise tax with its transformation into an income tax. It also discusses the potential ramifications stemming from the Moore and Altria cases.
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