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Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 ... relating to corporate tax shelters)

by United States. Congress. Joint Committee on Taxation

Cover of Study of present-law penalty and interest provisions as required by Section 3801 of the Internal Revenue Service Restructuring and Reform Act of 1998 ... relating to corporate tax shelters)

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Tax penaltiesInterestCorporationsTaxationLaw and legislationTax shelters