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

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

Research output: Contribution to journalArticle

Original languageJapanese
JournalKyoto law review
Volume178
Publication statusPublished - Oct 1 2015

Cite this

@article{2ceb1ad7ecbc4895bcb1268052d31d6d,
title = "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",
author = "Masakuni Tanaka",
year = "2015",
month = "10",
day = "1",
language = "Japanese",
volume = "178",
journal = "Kyoto law review",

}

TY - JOUR

T1 - 所得の帰属に関する一考察

T2 - I.R.C§636に係る課税法律関係を素材 として

AU - Tanaka, Masakuni

PY - 2015/10/1

Y1 - 2015/10/1

M3 - 記事

VL - 178

JO - Kyoto law review

JF - Kyoto law review

ER -