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會社合倂時 未實現利得 課稅에 관한 硏究 : 現行 法人稅法 規定에 대한 批判的 檢討를 中心으로
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- Authors
- Advisor
- 이창희
- Issue Date
- 2004
- Publisher
- 서울대학교 대학원
- Keywords
- 합병 ; Merger ; 조직개편 ; Reorganization ; 과세이연 ; Deferral of tax ; 미실현이득 ; Unrealized income ; 자본이득 ; Capital gain ; 법인세 ; Corporate tax
- Description
- 학위논문(석사)--서울대학교 대학원 :법학과,2004.
- Language
- Korean
- URI
- http://dcollection.snu.ac.kr:80/jsp/common/DcLoOrgPer.jsp?sItemId=000000053995
https://hdl.handle.net/10371/24068
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