OPIS transactions fall flat as the Tax Court hones its economic subdtance jurisprudence by Richard M. Lipton
By: Lipton, Richard M.
Material type: ArticlePublisher: 2012Subject(s): ACCIONES | INVERSIONES | OPERACIONES FINANCIERAS | IMPUESTOS | PARAISOS FISCALES | ESTADOS UNIDOS | JURISPRUDENCIA | COMENTARIOS | ELUSION FISCAL In: Journal of taxation v. 116, n. 6, June 2012, p. 326-333Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | OP 1695/2012/116/6 (Browse shelf) | Available | OP 1695/2012/116/6 |
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OP 1695/2012/116/4-4 Second circuits sinks Castle Harbour ( again ) | OP 1695/2012/116/5-1 " Stars " wars | OP 1695/2012/116/5-2 The " state of the art " in like - kind exchanges 2012 | OP 1695/2012/116/6 OPIS transactions fall flat as the Tax Court hones its economic subdtance jurisprudence | OP 1695/2012/117/1-1 State taxation of cloud computing | OP 1695/2012/117/1-2 Turner II and family partnerships | OP 1695/2012/117/2-1 Long - awaited FATCA proposed regulations clarify some issues, punt on others |
Resumen. Conclusión.
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