000 00649nab#a2200229#c#4500
003 IEF
005 20190816110625.0
008 020327s2002 uuu|| #####0 b| ENG|u
040 _aIEF
041 _aENG
100 1 _aMacMahon, Martin J.
_913354
245 _aEconomic substance, purposive activity, and corporate tax shelters
_c by Martin J. McMahon
260 _c2002
650 4 _aIMPUESTOS
_947460
650 4 _aESTADOS UNIDOS
_942888
650 4 _948454
_aSOCIEDADES
650 4 _943410
_aELUSION FISCAL
773 0 _tTax notes
_w124523
_gvol. 94, nÂș 8, february, 2002, p. 1017-1026
942 _cART
942 _z100260
999 _c93784
_d93784