アメリカ合衆国における州法人所得税の生成過程に関する考察 : 企業税制とのれん、課税管轄権を中心に

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Material Type: 記事
Title: アメリカ合衆国における州法人所得税の生成過程に関する考察 : 企業税制とのれん、課税管轄権を中心に
Author/Editor: 伊藤公哉
Author Heading: 伊藤公哉
Alternative Title: A Study of the Creation Process of State Corporate Income Tax in the United States : Focusing on Business Taxation, Goodwill, and Tax Jurisdiction
Periodical title: 横浜国際経済法学 = Yokohama law review / 横浜国際経済法学会編
No. or year of volume/issue: 20(3):2012.3
Volume: 20
Issue: 3
Pages: 175-212
Publication date of volume/issue (W3CDTF): 2012-03
ISSN (Periodical Title): 0919-9357
ISSN-L (Periodical Title): 0919-9357
Publication (Periodical Title): 横浜 : 横浜国際経済法学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZA11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z2-B169
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 023684889
http://id.ndl.go.jp/bib/023684889
Bibliographic Record Category (NDL): 632