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Terminating tax shelters Has California broken the legislative logjam? by Joseph Bankman and Daniel Simmons

By: Bankman, Joseph.
Contributor(s): Simmons, Daniel L.
Material type: ArticleArticlePublisher: 2003Subject(s): IMPUESTOS | DEDUCCIONES | DERECHO TRIBUTARIO | FEDERALISMO FISCAL | ESTADOS UNIDOS | ELUSION FISCAL In: Tax notes vol. 101, nº 9, December 2003, p. 1111-1115
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