Dividend Equivalence Under Section 302(b)(1) of the Internal Revenue Code of 1954—The Relevance of the Necessary Business Transaction

Metadata

• Subject

  • Business Organizations Law

  • Taxation-Federal

• Journal title

  • Boston College Law Review

• Volume

  • 9

• Issue

  • 2

• Pagination

  • 444

• Date submitted

  6 September 2022