The accumulated earnings tax: an empirical analysis of the Tax Court's implementation of Congressional intent
Description:
Taxpayers have traditionally assessed personal vulnerability to particular taxes through a study of past litigated cases. One of the premises of the study was that useful information concerning the enforcement of the accumulated earnings tax could be obtained through a statistical analysis of such cases.
Date:
August 1977
Creator:
Madeo, Silvia Arnold
Partner:
UNT Libraries