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OPIS transactions fall flat as the Tax Court hones its economic subdtance jurisprudence by Richard M. Lipton

By: Lipton, Richard M.
Material type: ArticleArticlePublisher: 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. 326-333
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