文章基本信息
- 标题：What's Mine Is Mine: Taxing Pre-Contribution Gains
- 本地全文：下载
- 作者：Mock, Rodney P. ; Tolin, Jeffrey
- 期刊名称：Akron Tax Journal
- 印刷版ISSN：0002-371X
- 出版年度：2014
- 卷号：29
- 期号：1
- 页码：4
- 出版社：University of Akron
- 关键词：IRS; contribution gains; gain duplication; promissory notes; transferred basis
