000 | 00883nab#a2200253#c#4500 | ||
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003 | IEF | ||
005 | 20220819111238.0 | ||
008 | 131015s2013 AUS|| #####0 b|ENG|u | ||
040 | _aIEF | ||
041 | _aENG | ||
100 | 1 |
_aBoccabella, Dale A. _955226 |
|
245 |
_aExtinguishment of tax attributes ( eg losses ) on death under Australia's income tax is anomalous and inequitable _c Dale Boccabella |
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260 | _c2013 | ||
500 | _aDisponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
650 | 4 |
_aCONTRIBUYENTES _941169 |
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650 | 4 |
_aMORTALIDAD _947793 |
|
650 | 4 |
_aIMPUESTOS _947460 |
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650 | 4 |
_aRENTA _950200 |
|
650 | 4 |
_aAUSTRALIA _932206 |
|
773 | 0 |
_tAustralian Tax Forum : a Journal of Taxation Policy, Law and Reform _gv. 28, n. 3, 2013, p. 439-477 |
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942 | _cART | ||
942 | _z139621 | ||
999 |
_c135595 _d135595 |