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IRS adopts " not - willful " standard for relief for missed filings under Secs. 367(a) and (e) Joseph Calianno and Brandon Boyle

By: Calianno, Joseph M.
Contributor(s): Boyle, Brandon.
Material type: ArticleArticlePublisher: 2015Subject(s): ACCIONES | DIVIDENDOS | TRANSFERENCIAS | TRANSACCIONES EXTERIORES | EVASION FISCAL | CONTROL | LEGISLACION | ESTADOS UNIDOS | COMENTARIOS | INFORMACION TRIBUTARIA | ELUSION FISCAL In: Corporate Taxation v. 42, n. 3, May/June 2015, p. 3-16
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