Document Type

Article

Publication Date

9-26-2003

Publication Title

Tax Notes

Publication Title (Abbreviation)

Tax Notes

Volume

100

First Page

1441

Rights

© 2003 Jeffrey H. Kahn & Victor Fleischer

Comments

First published in Tax Notes.

Faculty Biography

http://www.law.fsu.edu/our-faculty/profiles/kahn

Included in

Tax Law Commons

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