@article{oai:okinawauniversity.repo.nii.ac.jp:00001290, author = {石島, 弘 and Ishijima, Hiroshi}, issue = {1}, journal = {沖大論叢 = OKIDAI RONSO}, month = {Mar}, pages = {57--75}, title = {アメリカ連邦所得税法における株式配当(STOCK DIVIDEND)の課税問題}, volume = {12}, year = {1973} }