Proposed statement of tax policy 10 : integration of the corporate and shareholder tax systems ;Integration of the corporate and shareholder tax systems; Exposure draft (American Institute of Certified Public Accountants), 1992, Dec. 7

Authors

American Institute of Certified Public Accountants. Tax Division

Files

Description

This proposed statement of tax policy (STP) presents recommendations for improving the system of taxing corporate-source earnings. Statements of Tax Policy of the Tax Division are issued for the general information of those interested in the subject. They are intended to aid in the development of federal tax legislation in directions that the division believes are in the public interest.

Publication Date

1992

Relational Format

Book

Keywords

Corporations -- Taxation -- Law and legislation -- United States; Dividends -- Taxation -- Law and legislation -- United States; Double taxation -- United States

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants.

Recommended Citation

American Institute of Certified Public Accountants. Tax Division, "Proposed statement of tax policy 10 : integration of the corporate and shareholder tax systems ;Integration of the corporate and shareholder tax systems; Exposure draft (American Institute of Certified Public Accountants), 1992, Dec. 7" (1992). Exposure Drafts, Comment Letters, and Statements of Position. 576.
https://egrove.olemiss.edu/aicpa_sop/576