1754

Section 7701 (l) of the Internal Revenue Code.

1755

Treasury Regulations 1.881-3 and 1.881-4.

1756

Charles H. Gustafson, Robert J. Peroni, Richard Crawford Pugh. Taxation of International Transactions: materials, texts and problems. Third Edition. Thomson West Publishing, 2006. Р. 227 (Rev. Ruling 84-152).

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