Entity theory as myth in the origins of the corporate income Tax

SA Bank - Wm. & Mary L. Rev., 2001 - HeinOnline
The United States has long operated tinder a dual system of business taxation in which
corporations and partnerships receive disparate treatment. Corporations are treated as …
被引用次数：125 相关文章

Entity Theory as Myth in the Origins of the Corporate Income Tax

SA Bank - Available at SSRN 671924 - papers.ssrn.com
Ever since the first federal corporate income tax was enacted in 1894, corporations have
been treated separately for tax purposes. The question is why. In the country's previous …
[PDF] wm.edu

[PDF][PDF] Entity Theory as Myth in the Origins of the Corporate Income Tax

SA Bank - William & Mary Law Review, 2001 - scholarship.law.wm.edu
The United States has long operated under a dual system of business taxation in which
corporations and partnerships receive disparate treatment. Corporations are treated as …

Entity theory as myth in the origins of the corporate income tax

SA Bank - William and Mary Law Review, 2001 - go.gale.com
The United States has long operated under a dual system of business taxation in which
corporations and partnerships receive disparate treatment. Corporations are treated as …