共 15 条
- [1] DAVIS, 1951, ADM LAW, P726
- [2] GREENBAUM, 1948, TAX L REV, V3, P351
- [3] PLUMB, 1940, CORNELL LQ, V25, P221
- [4] ROEHNER, 1953, TAX L REV, V8, P173
- [5] SELTZER, 1951, NATURE TAX TREATMENT, P53
- [6] Simons, 1938, PERSONAL INCOME TAXA
- [7] SURREY, 1950, FEDERAL INCOME TAXAT, P466
- [8] *TAX I, 1946, PAN DISC CAP GAINS T
- [9] 1936, ILL L REV, V31, P230
- [10] 1953, U CHI L REV, V20, P247