"Dividends" and "Earnings or Profits" Under the Income Tax Law: Corporate Nonliquidating Distributions

Authors

Harry J. Rudick

Publication Date

1941

First Page

865

Document Type

Article

Repository Citation

Harry J. Rudick "Dividends" and "Earnings or Profits" Under the Income Tax Law: Corporate Nonliquidating Distributions , 89 U. Pa. L. Rev. 865 (1941).
Available at: https://scholarship.law.upenn.edu/penn_law_review/vol89/iss7/2