← Search Journal of Finance Vol. 9 No. 2 1954 The Taxation of Corporate Surplus Accumulations. Ernest F. Patterson; James K. Hall DOI10.2307/2976327 Volume9 Issue2 Pages228 Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓