TY  - BOOK
AU  - Friske, Karyn Bybee.
AU  - Cooley, K. M.
AU  - Pulliam, D.
TI  - The economic substance doctrine: understanding the IRS's guidance on its proper application
SN  - 0732-8435
U1  - DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12 
PY  - 2012///
CY  - New York: 
PB  - The New York State Society of CPA
KW  - Finance
N1  - The CPA Journal
ER  -