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Previous	OP 1695/2013/119/3-1 Tax planning opportunities for individual net operating losses	OP 1695/2013/119/3-2 Final regulations under Section 108 (i) do not solve the problems	OP 1695/2013/119/3-3 The uncertain status of the federal international porcurement tax	OP 1695/2014/120/2-1 Are related - party acquisition in anticipation of exchange technically and theoretically valid ?	OP 1695/2014/120/2-2 How effective planning can increase the tax benefits of corporate NOLs	OP 1695/2014/120/2-3 Prop. regs. apply " Delta " approach for dividend - equivalent payments to foreign persons	OP 1695/2014/120/2-4 Tax shelters and the decline of the rule of law	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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Biblioteca del Instituto de Estudios Fiscales

Are related - party acquisition in anticipation of exchange technically and theoretically valid ? by Kelly E. Alton, Bradley T. Borden and Alan S. Lederman