The Resource Control, causality and section 482

Control, causality and section 482

Label
Control, causality and section 482
Title
Control, causality and section 482
Creator
Subject
Summary
This article analyses the common ownership or control requirement of Section 482. It analyses the common control structure and its proper role in the application of the statute. The author addresses the Tax Court decision, DHL Corp.v.Comr and the Lease Stripping Field Service Advice Memorandums
Citation source
In: Tax management international journal. - Arlington. - Vol. 28 (1999),
http://library.link/vocab/creatorName
Warner, J.P
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • Section 482
  • audit
Label
Control, causality and section 482
Instantiates
Publication
Abbreviated title
TMIJ
Label
Control, causality and section 482
Publication
Abbreviated title
TMIJ

Library Locations

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      52.37366609999999 4.9336932
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