Upstream Tax Planning: A Case Study of Why Congress Should Institute a General Anti-Abuse Rule

Authors

Jay A. Soled

First Page

643

Recommended Citation

Jay A. Soled, Upstream Tax Planning: A Case Study of Why Congress Should Institute a General Anti-Abuse Rule, 99 N.C. L. Rev. 643 (2021).
Available at: https://scholarship.law.unc.edu/nclr/vol99/iss3/3