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Vol 54 No
Does a Dividend Tax Credit Work? by Jacobus T Severiens
Some Rules for the Evaluation of Tax Shelters by J C Whitted
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4th mo adoption amount apply assets basis Basye benefits Canada Canadian tax capital gain CCH Dec cent cited at footnote Code Commissioner compliance costs corporation death deduction distribution dividend dividend tax earned effect election employee entity ESOP estate tax exempt fair market value federal estate financing gift tax gross income tax increase Internal Revenue Internal Revenue Service investment IRC Sec issue limited partner limited partnership liquidation loss marital deduction ment nership option ordinary income partnership interest payments pension problems profits purchase purposes received Regulations result Revenue Ruling rule Section 83 share shareholders social clubs Tax Court tax credit tax liability Tax Magazine tax rate tax return tax shelter Tax Treaty taxable income taxation taxpayer tion transfer treated trust U. S. resident ustc withholding tax Yes Yes Yes