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Comment
Dividend Equivalence Under Section 302(b)(1) of the Internal Revenue Code of 1954—The Relevance of the Necessary Business Transaction
Stephens, Mary Alice
1 January 1968
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9_2_444.pdf
6 Sep 2022
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Subject
Business Organizations Law
Taxation-Federal
Journal title
Boston College Law Review
Volume
9
Issue
2
Pagination
444
Date submitted
6 September 2022