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Taxation & Estate Planning

: TaxProf Blog

Burke on Tax Avoidance As a Legitimate Business Purpose

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Karen C. Burke (San Diego) has posted Tax Avoidance As a Legitimate Business Purpose on SSRN. Here is the abstract: In Countryside Limited Partnership v. Commissioner, T.C. Memo 2008-3, the government challenged a purportedly tax-free distribution of nonmarketable securities to...

Full post as published by TaxProf Blog on February 22, 2008 (boomark / email).

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