Related party transactions [electronic resource] / George C. Koutouras, Mark Q. Tizabgar and James E. Carreon.
" ... examines and analyzes the dual purposes of [section] 267. First, as a definitional section, [section] 267 establishes the degree of relationship that gives rise to the application of its operational provisions. The effect of identifying certain taxpayers as "related" may cause a...
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Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
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Main Author: | |
Corporate Author: | |
Other Authors: | , |
Other title: | Bloomberg Law online Bloomberg Law online. |
Format: | Electronic Website |
Language: | English |
Published: |
Arlington, VA :
Tax Management Incorporated,
[2005]-
|
Series: | Tax management portfolios ;
564-2nd. |
Subjects: |
Internet
Law Students, Faculty, and Staff (via Bloomberg Law)Law - Electronic Resources
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