Document Type
Article
Abstract
The taxation of corporate distributions and shareholder gain is an area of the Internal Revenue Code which has fostered a seemingly never-ending yet never-successful attempt by the Courts and Congress to design a coherent, non-discriminatory regime. In this article, Professor O'Kelley sets forth a proposal for a logical system for treating corporate distributions to shareholders which would strengthen the double tax scheme, and eliminate its present loopholes.
Recommended Citation
Charles O'Kelley,
A Different Look at the Taxation of Corporate Distribution and Shareholder Gain, 13 NEW ENG. L. REV. 89
(1977).
https://digitalcommons.law.seattleu.edu/faculty/696