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67 Tax Law. i (2013-2014)

handle is hein.journals/txlr67 and id is 1 raw text is: The Tax
8awer
VOL. 67, NO. 1  FALL 2013
Published by American Bar Association Section of Taxation in Collaboration with
the Georgetown University Law Center
http://ambar.orgfTaxLawyerJournal
WAT ION 13