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Partial loss refundability : how are corporate tax losses used?
Cooper, Michael J.
;
Knittel, Matthew
- In:
National tax journal
59
(
2006
)
3
,
pp. 651-663
Persistent link: https://www.econbiz.de/10003395239
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Distributing the corporate income tax : revised U.S. treasury methodology
Cronin, Julie-Anne
;
Lin, Emily Y.
;
Power, Laura
; …
- In:
National tax journal
66
(
2013
)
1
,
pp. 239-262
Persistent link: https://www.econbiz.de/10009728558
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