米国におけるパートナーシップの持分譲渡課税 : 2017年の連邦租税裁判所判決及び改正新法を素材にして
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- Material Type
- 記事
- Author/Editor
- 北野富士和
- Publication, Distribution, etc.
- Publication Date
- 2019-05
- Publication Date (W3CDTF)
- 2019-05
- Periodical title
- 税法学
- No. or year of volume/issue
- (581)
- Volume
- (581)
- ISSN (Periodical Title)
- 2758-4135