Sec. 163(I)'s "Substantial Certainty" Test and Related-Party Convertible Debt.
| Autor: | Borghino, Jeff, Fairbanks, Greg A.1 greg.fairbanks@us.gt.com |
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| Zdroj: | Tax Adviser. Feb2016, Vol. 47 Issue 2, p69-72. 4p. |
| Databáze: | Business Source Ultimate |
| Externí odkaz: |
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