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| The Start-Up Partnership and Its Subsequent Incorporation: Federal Income Tax Issues Reexamined - 156 occurances |
| International Taxation of Electronic Commerce Income: A Proposal to Utilize Software Agents for Source-Based Taxation - 65 occurances |
| The Super Royalty: The 1984 and 1986 Tax Act Amendments Affecting Transfers of Intangibles to Foreign Subsidiaries - 24 occurances |

