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- [44] COURTS DISAGREE ON WHETHER THE CONTRIBUTION OF NON-CASH PROPERTY TO A RETIREMENT PLAN IS A PROHIBITED TRANSACTION JOURNAL OF CORPORATE TAXATION, 1992, 19 (03): : 254 - 261
- [45] Courts still can't agree on when negligence penalty applies JOURNAL OF TAXATION, 1999, 90 (06): : 377 - 377