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Internal Revenue Code / Controlled foreign corporation / Tax return / Passive foreign investment company / Government / Public economics / Law / Tax protester constitutional arguments / Taxation in the United States / International taxation / Income tax in the United States


Office of Chief Counsel Internal Revenue Service Memorandum Number: AM2014-002 Release Date:
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Document Date: 2014-03-10 14:25:37


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File Size: 82,64 KB

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