THE RESERVE ALLOWANCE AS AN INCOME ITEM ON INCORPORATION: A PROBLEM OF CHARACTERIZATION

Autor:	RASKIND, LEO J.
Zdroj:	National Tax Journal, 1970 Jun 01. 23(2), 229-234.
Databáze:	JSTOR Journals
Externí odkaz:	https://www.jstor.org/stable/41791719 Zobrazit plný text záznamu