The Accrual of Corporate Dividends Under the Federal Estate Tax

Authors

Charles L. B. Lowndes, Duke Law SchoolFollow
Robert Kramer, Duke Law SchoolFollow

Document Type

Article

Publication Date

1954

Keywords

Inheritance estate and gift taxes, Dividends

Citation

Charles L. B. Lowndes & Robert Kramer, The Accrual of Corporate Dividends Under the Federal Estate Tax, 16 University of Pittsburgh Law Review 46-49 (1954)