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_c149090 _d149090 |
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| 003 | ES-MaIEF | ||
| 005 | 20240308105740.0 | ||
| 007 | ta | ||
| 008 | 240308t2024 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _cES-MaIEF |
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| 100 | 1 |
_92740 _aAvi Yonah, Reuven Shlomo |
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| 245 | 0 |
_aEffects from Moore _bdoes the corporate tax require realization? _c by Reuven S. Avi-Yonah |
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| 520 | _aThis 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. | ||
| 650 | 4 |
_945680 _aIMPUESTO DE SOCIEDADES |
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| 650 | 4 |
_941980 _aDERECHO CONSTITUCIONAL TRIBUTARIO |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 773 | 0 |
_9171244 _oOP 138-Bis/2024/113/4 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 4, January 22, p. 437-442 |
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| 942 | _cART | ||