TAXATION-INCOME TAX-DEDUCTIONS-DIVIDENDS OR INTEREST

Authors

Milton D. Solomon S.Ed., University of Michigan Law SchoolFollow

Abstract

The difficulty of determining whether payments made by a corporation on its securities are dividends or interest has been highlighted by two recent cases, involving substantially similar facts, which came before the Supreme Court on review.

Recommended Citation

Milton D. Solomon S.Ed., TAXATION-INCOME TAX-DEDUCTIONS-DIVIDENDS OR INTEREST, 44 Mich. L. Rev. 827 (1946).
Available at: https://repository.law.umich.edu/mlr/vol44/iss5/9