The two-prong test of section 6901

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Abstract

This article was published in Journal of Taxation.

@article{0c4def65028845cb88d3d7be2617df17,

title = "The two-prong test of section 6901",

abstract = " This article was published in Journal of Taxation. ",

author = "Mary Anderson and Dowis, \{W. Brian\} and Englebrecht, \{Ted D.\}",

year = "2015",

month = dec,

language = "English",

volume = "123",

journal = "Journal of Taxation",

issn = "0022-4863",

publisher = "Ria Thomson",

number = "6",

}