AM 2015-002: The IRS Reinterprets the Tax Rate Disparity Test.

Autor: Chen, Matthew M.1, Markham, Charles S.2, Gibson, Micah J.3
Zdroj: International Tax Journal. Sep/Oct2015, Vol. 41 Issue 5, p13-47. 21p. 4 Diagrams, 1 Chart.
Databáze: Business Source Ultimate