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Noncash Dividends and Stock Rights as Methods for Avoidance of the Undistributed Profits Tax

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  • David L. Rolbein
Abstract
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Suggested Citation

  • David L. Rolbein, 1939. "Noncash Dividends and Stock Rights as Methods for Avoidance of the Undistributed Profits Tax," The Journal of Business, University of Chicago Press, vol. 12, pages 221-221.
    • Handle: RePEc:ucp:jnlbus:v:12:y:1939:p:221
    DOI: 10.1086/232524
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    Cited by:

    1. Yafeh, Yishay & Kandel, Eugene & ,, 2013. "The Great Pyramids of America: A Revised History of US Business Groups, Corporate Ownership and Regulation, 1930-1950," CEPR Discussion Papers 9759, C.E.P.R. Discussion Papers.
    2. R. Glenn Hubbard & Peter C. Reiss, 1989. "Corporate Payouts and the Tax Price of Corporate Retentions: Evidence from the Undistributed Profits Tax of 1936-1938," NBER Working Papers 3111, National Bureau of Economic Research, Inc.
    3. Charles W. Calomiris & R. Glenn Hubbard, 1993. "Internal Finance and Investment: Evidence from the Undistributed Profits Tax of 1936-1937," NBER Working Papers 4288, National Bureau of Economic Research, Inc.

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