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65 Tax Law. i (2011-2012)

handle is hein.journals/txlr65 and id is 1 raw text is: Th~

Tax

VOL. 65, NO.

P3ff ~

1   FALL 2011

Published by American Bar Association Section of Taxation in Collaboration with
the Georgetown University Law Center
http://ambar.org/TaxLawyerJournal
ATIONII