Title
1-BRO
By
Al Gillies
Description
Tax Lawyer, Vol. 57, No. 2 WITHER FIRPTA? 295 295 WITHER FIRPTA? Fred B. Brown* Table of Contents I. INTRODUCTION.................................................................................... 296 A. FIRPTA’s Legislative Background ................................................... 297 B. Subsequent Tax Law Changes .......................................................... 300 C. Method for Analyzing the Continuing Need for FIRPTA ................ 300 II. RULES FOR DISPOSITIONS OF DIRECTLY...

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