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http://worldcat.org/entity/work/id/2117618
The accumulated earnings tax
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http://id.loc.gov/authorities/subjects/sh2010117334
http://id.worldcat.org/fast/1161147
http://id.worldcat.org/fast/1204155
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http://id.loc.gov/authorities/names/n50076908
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"
The accumulated earnings tax
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The accumulated earnings tax: reasonable business needs versus tax avoidance
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workExample
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http://www.worldcat.org/oclc/1174228
http://www.worldcat.org/oclc/317327731