| 000 | 00892nab#a2200301#c#4500 | ||
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| 003 | IEF | ||
| 005 | 20190816110622.0 | ||
| 008 | 120619s2012 USA|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aLipton, Richard M. _918434 |
|
| 245 |
_aOPIS transactions fall flat as the Tax Court hones its economic subdtance jurisprudence _c by Richard M. Lipton |
||
| 260 | _c2012 | ||
| 500 | _aResumen. Conclusión. | ||
| 650 | 4 |
_aACCIONES _93357 |
|
| 650 | 4 |
_aINVERSIONES _947531 |
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| 650 | 4 |
_aOPERACIONES FINANCIERAS _947873 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aPARAISOS FISCALES _947950 |
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| 650 | 4 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_aJURISPRUDENCIA _947570 |
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| 650 | 4 |
_aCOMENTARIOS _937885 |
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| 650 | 4 |
_943410 _aELUSION FISCAL |
|
| 773 | 0 |
_tJournal of taxation _gv. 116, n. 6, June 2012, p. 326-333 |
|
| 942 | _cART | ||
| 942 | _z136300 | ||
| 999 |
_c66494 _d66494 |
||