TAXATION: INCOME TAX: TAXATION AS INCOME OF INCREMENT OF CAPITAL VALUE ACCRUED BEFORE PASSAGE OF INCOME TAX LAW

被引：0

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作者：

Palmer, Curtis H.

机构：

来源：

CALIFORNIA LAW REVIEW | 1932年 / 20卷 / 06期

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D O I：

10.2307/3475605

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

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页码：640 / 645

页数：6

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