Translated title of the contribution | A Study on Attribution of income: From the Viewpoint of Tax Legal Relationship under Internal Revenue Code (IRC) Sec. 636 |
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Original language | Japanese |
Journal | Kyoto law review |
Volume | 178 |
Publication status | Published - Oct 1 2015 |
所得の帰属に関する一考察: I.R.C§636に係る課税法律関係を素材 として
Research output: Contribution to journal › Article › peer-review