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Operation and Effect of the International Boycott Provisions of the Internal Revenue Code. Fifth Annual Report

机译:“国内税收法”国际抵制条款的运作和效力。第五次年度报告

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摘要

The document is the fifth report on the operation of the international boycott provisions of the Internal Revenue Code. The Tax Reform Act of 1976 added several provisions to the Internal Revenue Code denying certain tax benefits to taxpayers who participate in or cooperate with an international boycott.

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