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1 J. Dwight Evans, Does the Transfer Pricing Penalty Violate the Fourth Amendment to the Constitution [i] (1994)

handle is hein.taxfoundation/bpbdxz0001 and id is 1 raw text is: TAX-0S
FOUNDATION BACKGROUND PAPER #13
Does the Transfer
Pricing Penalty
Violate the Fourth
Amendment to
the Constitution?
December 1994
By J. Dwight Evans, Esq.
Special Tax Counsel
Tax Foundation