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Changes made by the Tax Reform Act of 1986 in the sourcing rules under I.R.C. section 861: In the case of interest paid to U.S. persons by "80/20" corporations (CRS report for Congress)

Author Robert B Burdette
Publisher Congressional Research Service, Library of Congress
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ISBN / ASINB00071D6TY
ISBN-13978B00071D6T4
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