Dividends under the income tax / Daniel M. Holland.


Princeton : Princeton University Press, 1962.

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Subjects Dividende.
Dividendes -- Impôts -- États-Unis.
Dividends -- Taxation -- United States.
Dividends -- Taxation.
Einkommensteuer.
USA.
United States.
Series Fiscal studies ; 7.
Description xvii, 189 pages : diagrams, tables ; 24 cm.
Copyright Date 1962.
Notes "A study by the National Bureau of Economic Research, New York."
Includes bibliographical references and index.
Contents 1. The importance of dividends in personal and taxable income -- 2. Dividend underreporting on tax returns -- 3. Dividend receipts and income tax liability -- 4. "Double taxation" of dividends, differential taxation of stockholders, and income tax relief.
Geographic Area United States
Network Numbers (OCoLC)253233
(OCoLC)ocm00253233
WorldCat Search OCLC WorldCat
WorldCat Identities Holland, Daniel M. 1920-
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