TITLE

Eliminating 'Double Taxation': The Dividend Imputation Alternative

AUTHOR(S)
Wilkinson, Brett; Fancher, Marcy M.
PUB. DATE
August 2004
SOURCE
CPA Journal;Aug2004, Vol. 74 Issue 8, p15
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Discusses the double taxation system approach of the 2003 Jobs and Growth Tax Relief Reconciliation Act which regulates the dividend income of the U.S. tax system. Problems associated with the partial solution in integrating the corporate and individual tax systems as one system; Information on the dividend imputation alternative; Criteria for computing taxes.
ACCESSION #
14009226

 

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