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
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- Material Type
- 記事
- Author/Editor
- 本部 勝大
- Author Heading
- Alternative Title
- Codification of the Economic Substance Doctrine(1)A Study of Federal Income Taxation in the United States
- Periodical title
- 名古屋大学法政論集 = Nagoya University, journal of law and politics / 名古屋大学大学院法学研究科 編
- No. or year of volume/issue
- (263):2015.9
- Issue
- 263
- Pages
- 401-436
- Publication date of volume/issue (W3CDTF)
- 2015-09