000 00748nab#a2200253#c#4500
003 IEF
005 20180219173914.0
008 101108s2010 USA|| #####0 b|ENG|u
040 _aIEF
041 _aENG
100 1 _aRubinger, Jeffrey L.
_948904
245 _aWhen is a domestic partnership a foreign person ?
_b when the IRS wants it to be !
_c by Jeffrey L. Rubinger
260 _c2010
500 _aResumen. ConclusiĆ³n.
650 4 _aSOCIEDADES COLECTIVAS
_948458
650 4 _aNO RESIDENTES
_947837
650 4 _aEXTRANJEROS
_944107
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
773 0 _tJournal of taxation
_gv. 113, n. 2, August 2010, p. 113-119
942 _cART
942 _z131765
999 _c134477
_d134477