000 00749nab#a2200253#c#4500
003 IEF
005 20180219165244.0
008 041105s2004 uuu|| #####0 b| ENG|u
040 _aIEF
041 _aENG
100 1 _aViard, Alan D.
_928761
245 _aAllocating the research credit within controlled groups
_b a marginal - contribution method
_c by Alan D. Viard
260 _c2004
500 _aResumen. Conclusión.
650 4 _aGRUPOS DE EMPRESAS
_932211
650 4 _aIMPUESTOS
_947460
650 4 _aCREDITO
_941482
650 4 _aDERECHO TRIBUTARIO
_942375
650 4 _aESTADOS UNIDOS
_942888
773 0 _tTax notes
_w124523
_gv. 104, n. 12, September 13, 2004, p. 1263-1274
942 _cART
942 _z110034
999 _c95901
_d95901