TEFRA Disallowance Issue Decided by Tax Court
Author: John Ensminger.
Source: Volume 21, Number 04, March/April 2008 , pp.47-50(4)
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Abstract:
PSB Holdings acknowledged that the structure was created to avoid state taxes, but argued that it was not a sham.Keywords: Section 265(b)(3)(A); qualified tax-exempt obligations
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