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dc.contributor.authorClark, Robert
dc.date2021-11-25T13:34:43.000
dc.date.accessioned2021-11-26T11:45:21Z
dc.date.available2021-11-26T11:45:21Z
dc.date.issued1975-01-01T00:00:00-08:00
dc.identifierfss_papers/4408
dc.identifier.contextkey4200576
dc.identifier.urihttp://hdl.handle.net/20.500.13051/3897
dc.description.abstractFinancial intermediaries accumulate capital for reinvestment in debt or equity claims against ultimate investors such as nonfinancial business enterprises, governmental units, and purchasers of real property. They are called intermediaries because they serve as middlemen between suppliers of capital-more particularly savers, investors, depositors, shareholders, policyholders, or beneficiaries-and investors in real assets.
dc.subjectcapital
dc.subjecttax treatment
dc.titleThe Federal Income Taxation of Financial Intermediaries
dc.source.journaltitleFaculty Scholarship Series
refterms.dateFOA2021-11-26T11:45:21Z
dc.identifier.legacycoverpagehttps://digitalcommons.law.yale.edu/fss_papers/4408
dc.identifier.legacyfulltexthttps://digitalcommons.law.yale.edu/cgi/viewcontent.cgi?article=5413&context=fss_papers&unstamped=1


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