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Vol. 4, Issue 2, 2012May 01, 2012 CDT

Rethinking Tax-Avoidance Policy on Sales Between Related Parties In Estates: Closing Costs Are Not Paper Losses

Drew Cummings,
tax avoidance section 267 deduction on sales closing costs related parties estate
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Estate Planning Journal
Drew Cummings, Rethinking Tax-Avoidance Policy on Sales Between Related Parties In Estates: Closing Costs Are Not Paper Losses, 4 Estate Planning Journal 257 (2012).
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