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TEFRA Disallowance Issue Decided by Tax Court  


Author:  John Ensminger.


Source: Volume 21, Number 04, March/April 2008 , pp.47-50(4)




Journal of Taxation and Regulation of Financial Institutions

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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

Affiliations:  .

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