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- W2257357246 abstract "The Ninth and the Second Circuits affirmed the Tax Court decision in Janis but based their respective decisions on different rationales." @default.
- W2257357246 created "2016-06-24" @default.
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- W2257357246 date "2007-04-02" @default.
- W2257357246 modified "2023-09-23" @default.
- W2257357246 title "Janis: Two Perspectives of Basis" @default.
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