文章基本信息

标题：Stock Redemptions: The Standards for Qualifying as a Purchase under Section 302(b)
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作者：Kahn, Douglas A.
期刊名称：Fordham Law Review
出版年度：1981
卷号：50
期号：1
页码：1
出版社：Fordham Law School
关键词：section 301; distribution; shares; shareholders; sale; Internal Revenue Code; earning and profits; divident; capital gain; long-term; short-term; purchase; disproportionate; constructive ownership; stock