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IRS giveth and DOJ taketh away recent opinion jeopardizes retroactive FBAR relief by Hale E. Sheppard

By: Sheppard, Hale E.
Material type: ArticleArticlePublisher: 2011Subject(s): RENTAS EXTRANJERAS | EVASION FISCAL | INSPECCION TRIBUTARIA | INFRACCIONES Y SANCIONES TRIBUTARIAS | ESTADOS UNIDOS In: Journal of taxation v. 114, n. 1, January 2011, p. 18-23
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