What is the underlying policy rationale for the current tax rules applicable to interest income and dividend

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What is the underlying policy rationale for the current tax rules applicable to interest income and dividend income?

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McGraw-Hill's Taxation Of Individuals

ISBN: 9781259729027

2017 Edition

Authors: Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

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