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- Title
WHEN WE TAXED THE PYRAMIDS.
- Authors
BANK, STEVEN A.
- Abstract
The article discusses U.S. corporate income tax laws and the nation's dividends received tax deduction as of October 2013, focusing on corporate shareholders and efforts to avoid triple (or more) taxation in America. According to the article, corporations are allowed to deduct from income an amount equal to some or all of the dividends that it receives in its capacity as a shareholder of another domestic corporation. The U.S. Revenue Act of 1935 and pyramidal corporate structures are examined.
- Subjects
UNITED States; CORPORATE income tax deductions; TAXATION of dividends; TAX deductions; CORPORATE tax laws; STOCKHOLDERS; INTERNAL revenue law; STATE statutes (United States); CORPORATIONS; FINANCE; TAX laws
- Publication
Florida State University Law Review, 2013, Vol 41, Issue 1, p39
- ISSN
0096-3070
- Publication type
Article