000 00519nab#a2200181#c#4500
003 IEF
005 20180219173242.0
008 030327s2003 uuu|| #####0 b| ENG|u
040 _aIEF
041 _aENG
100 1 _aShapiro, David H.
_96022
245 _aTaxpayer - friendly result in Rev. Rul. 2003 - 7 may create a false sense of security
_cby David H. Shapiro
260 _c2003
773 0 _tTax notes
_w124523
_gv. 98, n. 9, february, 2003, p. 1265-1271
942 _cART
942 _z102981
999 _c128835
_d128835