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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.
Corporations -- Taxation -- Law and legislation -- United States; Dividends -- Taxation -- Law and legislation -- United States; Double taxation -- United States
Accounting | Taxation
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" (1992). Statements of Position. 576.