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030 Department Bulletin Papers = 本学紀要論文 >
*一橋法学 = The Hitotsubashi journal of law and international studies >
08巻1号 (2009.3) >

Please use this identifier to cite or link to this item: http://doi.org/10.15057/17140

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Title: 課税繰延べの根拠とその合理性 : アメリカ連邦所得税における同種の資産の交換の規定と組織変更税制を中心に
Other Titles: Examining the Explanations for and Rationality of the Nonrecognition Provisions in U.S. Federal Income Tax Law
Authors: 芳賀, 真一
Issue Date: Mar-2009
Publisher: 一橋大学大学院法学研究科
Citation: 一橋法学
Volume: 8
Issue: 1
Start Page: 303
End Page: 376
Language: jpn
DOI: 10.15057/17140
Text Version: publisher
Appears in Collections:08巻1号 (2009.3)

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