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"Debt or Equity? An Empirical Analysis of Tax Court Classification During the Period 1955 – 1987"
1
(1990) 47 Tax Notes 707
Paul Robertson, Zoel Daughtrey & Daryl Burckel
Tax Notes
United States
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"Banes of an Income Tax: Legal Fictions, Elections, Hypothetical Determinations, Related Party Debt"
(2004) 26 Sydney Law Review 17
Rosenbloom, H David
Australia
circa
2004
AustLII
1
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