Dot All 'I's and Cross All 'T's: Estate of Tamulis v. Commissioner and the Narrowing of the Substantial Compliance Doctrine to the Technical Compliance Doctrine

Autor:	Chouest, Hanna M.
Zdroj:	The Tax Lawyer, 2008 Oct 01. 62(1), 259-277.
Databáze:	JSTOR Journals
Externí odkaz:	https://www.jstor.org/stable/40997885 Zobrazit plný text záznamu