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- [5] IRS GUIDELINES FOR COST-SHARING ARRANGEMENTS PROVIDE INSUFFICIENT CERTAINTY JOURNAL OF TAXATION, 1992, 77 (01): : 42 - 50
- [8] IRS Issues Long-Awaited Temporary Regulations on Cost-Sharing Arrangements INTERTAX, 2009, 37 (04): : 250 - 262
- [9] International Risk Sharing and Government Moral Hazard Open Economies Review, 2007, 18 : 577 - 598