American Bar Association Section of Taxation Comments Regarding Capital Accounts and Basis with Respect to Proposed Regulations Implementing the Partnership Audit Procedures Enacted as Part of the Bipartisan Budget Act of 2015
Cuff, Terence Floyd ; Hirschfeld, Michael
The Tax lawyer, 2018-01, Vol.71 (2), p.313-324 [Periódico revisado por pares]Washington: American Bar Association Section of Taxation
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