Corporation tax - Tax treatment of company distributions to shareholders
Related resources
Burr Oaks Corp. v. Commissioner of Internal Revenue, 43 T.C. 635 (1965)
Cerone v. Commissioner, 87 T.C. 1 (1986)
Coady v. Commissioner, 33 T.C. 771 (1960)
Corporation tax - Anti-avoidance provisions
Corporation tax - Basis of charge
Corporation tax - Calculation of taxable profits
Corporation tax - Payment and collection of tax
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