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Economic Substance Doctrine Applied to Determine the Validity of a Family Limited Partnership For Federal Transfer Tax Purposes: Knight v. Commissioner

Ilana Safer
The Tax Lawyer
Vol. 54, No. 4 (SUMMER 2001), pp. 873-882
Published by: American Bar Association
Stable URL: http://www.jstor.org/stable/20772263
Page Count: 10
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Economic Substance Doctrine Applied to Determine the Validity of a Family Limited Partnership For Federal Transfer Tax Purposes: Knight v. Commissioner
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