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Internal Revenue Code (IRC) Tax Litigation Statute of Limitations

Mayer Brown

Surk v. Commissioner: Excess Losses Claimed in Closed Years Reduce Current Tax Basis

Mayer Brown on

Children learn certain social norms through game playing. In hide and seek, when the seekers exclaim, “alley alley oxen free!” the children in hiding are free to return to home base. It would violate a child’s sense of...more

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