What is the purpose of the three rules that implement the economic effect test?

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What is the purpose of the three rules that implement the economic effect test?

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South Western Federal Taxation 2018 Corporations Partnerships Estates And Trusts

ISBN: 1389

41st Edition

Authors: William H. Hoffman, William A. Raabe, James C. Young, Annette Nellen, David M. Maloney

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