PROCEDURE - BNY and AIG — Using economic substance to attack transactions the courts do not like
Year of publication: |
2013
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Authors: | Lipton, Richard M |
Published in: |
The journal of taxation : a national journal of current news and comment for professional tax men. - New York, NY : Thomson Reuters, WG & L, ISSN 0022-4863, ZDB-ID 7021136. - Vol. 119.2013, 1, p. 40-47
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