Biblioteca del Instituto de Estudios Fiscales

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Taxpayers outside the proposed Section 475 safe harbor should not be subjet to the higher burden of proof applied in Bank One Rebecca Lee and Frank R.Strong

By: Lee, Rebecca.
Contributor(s): Strong, Frank R.
Material type: ArticleArticlePublisher: 2006Subject(s): IMPUESTOS | RENTA | SWAPS | VALORACIONES FISCALES | CONTABILIDAD FISCAL | CONTRIBUYENTES | ESTADOS UNIDOS | JURISPRUDENCIA | COMENTARIOS | DECLARACIONES TRIBUTARIAS In: Journal of Taxation of Investments v. 23, n. 4, Summer 2006, p. 289-294
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OP 235/2006/23/4-1 (Browse shelf) Available OP 235/2006/23/4-1

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