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- [22] SOME EARLY STRATEGIES FOR THE METHODICAL DISINCORPORATION OF AMERICA AFTER THE TAX-REFORM ACT OF 1986 - GRAFTING PARTNERSHIPS ONTO C-CORPORATIONS, RUNNING AMOK WITH THE MASTER LIMITED PARTNERSHIP CONCEPT, AND GENERALLY ENDEAVOURING TO DEFEAT THE INTENTION OF THE DRAFTSMEN OF THE REPEAL OF GENERAL UTILITIES TAXES, 1986, 64 (12): : 962 - 990