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Please use this identifier to cite or link to this item: http://hdl.handle.net/2237/23061

Title: 経済的実質主義の制定法化に関する一考察(1) : アメリカ連邦所得税における議論を中心として
Other Titles: Codification of the Economic Substance Doctrine (1) : A Study of Federal Income Taxation in the United States
Authors: 本部, 勝大
HOMBU, Katsuhiro
Issue Date: 25-Sep-2015
Publisher: 名古屋大学大学院法学研究科
Citation: 名古屋大學法政論集. v.263, 2015, p.401-436
URI: http://hdl.handle.net/2237/23061
ISSN: 0439-5905
selfDOI: 10.18999/nujlp.263.12
Appears in Collections:名古屋大学法政論集 (Journal of Law and Politics)

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