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When is a domestic partnership a foreign person ? when the IRS wants it to be ! by Jeffrey L. Rubinger

By: Rubinger, Jeffrey L.
Material type: ArticleArticlePublisher: 2010Subject(s): SOCIEDADES COLECTIVAS | NO RESIDENTES | EXTRANJEROS | IMPUESTOS | ESTADOS UNIDOS In: Journal of taxation v. 113, n. 2, August 2010, p. 113-119
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