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Allocating the research credit within controlled groups a marginal - contribution method by Alan D. Viard

By: Viard, Alan D.
Material type: ArticleArticlePublisher: 2004Subject(s): GRUPOS DE EMPRESAS | IMPUESTOS | CREDITO | DERECHO TRIBUTARIO | ESTADOS UNIDOS In: Tax notes v. 104, n. 12, September 13, 2004, p. 1263-1274
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