@article{oai:aichiu.repo.nii.ac.jp:00006160,
 author = {鈴木, 孝一 and SUZUKI, Koichi},
 issue = {141},
 journal = {愛知経営論集, THE AICHI JOURNAL OF BUSINESS},
 month = {Feb},
 pages = {75--86},
 title = {米国の非課税組織変更における優先株式の税務上の取扱い},
 year = {2000}
}