"Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales" by Jeffrey L. Kwall

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Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales

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Article

Publication Date

1-1-2003

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Kwall, Jeffrey L., Out With the Open-Transaction Doctrine: A New Theory for Taxing Contingent Payment Sales, 81 N.C. L. Rev. 977 (2003).