Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(l)(1).: An article from: The Tax Adviser

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Citation Details
Title: Back-to-back computer licensing arrangements narrowly carved out of the ambit of sec. 901(l)(1).
Author: Joseph M. Calianno
Publication:The Tax Adviser (Magazine/Journal)
Date: February 1, 2006
Publisher: Thomson Gale
Volume: 37 Issue: 2 Page: 76(3)

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