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Sheppard on More Bugs in the Repatriation Statute

Tax_analysts_75Lee A. Sheppard has published More Bugs in the Repatriation Statute, also available on the Tax Analysts web site as Doc 2005-6163, 2005 TNT 59-2:

In a news analysis, Lee Sheppard examines the interaction of the new section 965 dividend repatriation scheme and the subpart F rules in mergers and acquisitions cases.


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