The Resource Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test

Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test

Label
Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
Title
Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
Creator
Subject
Language
eng
Summary
This article discusses the origin of the U.S. technical taxpayer rule: M.D. Biddle; inadequasies of the technical taxpayer rule; the proposed regulations; and comments on the proposed regulations
Citation source
In: International tax journal. - Chicago. - Vol. 33 (2007),
http://library.link/vocab/creatorName
  • Levine, H.J
  • Miller, M.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • deferral
  • anti-avoidance
Label
Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
Instantiates
Publication
Label
Anti-deferral and anti-tax avoidance : proposed regulations "clarifying" the technical taxpayer rule don't pass the giggle test
Publication

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