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The COLI cases through the looking glass of the sham transaction doctrine by Yoram Keinan

By: Keinan, Yoram.
Material type: ArticleArticlePublisher: 2006Subject(s): EMPRESAS | SEGURO DE VIDA | PLANES DE PENSIONES | IMPUESTOS | DEDUCCIONES | ESTADOS UNIDOS | JURISPRUDENCIA | COMENTARIOS | SOCIEDADES In: Tax notes v. 111, n. 3, April 17, 2006, p. 327-341
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