Abstract
This article will thus examine new section 7852(d) of the Code: its constitutional and judicial bases, statutory predecessors, and policy implications and ramifications.
Recommended Citation
Irwin Halpern,
United States Treaty Obligations, Revenue Laws and New Section 7852(d) of the Internal Revenue Code,
5 Fla. J. Int'l L.
(1989).
Available at: https://scholarship.law.ufl.edu/fjil/vol5/iss1/1
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