EFTA00301255Dataset 9
2016-12-3148p19,426w
…b)-2(b), (d)(1)(1)-(viii), (d)(2). 33 See H.R. REP. No. 108-755, at 1829-30 (describing the "subjective facts-and-circumstances test" and proposing "rationalizing" amendment). 36 Treas. Reg. §§ 1.937-1(cX2), (g), Example 4. 33 STAFF OF JOINT COMM. ON TAXATION, 98TH CONG., GENERAL EXPLANATION OF TEE REVZIUE PROVISIONS OF THE DEFICIT REDUCTION ACT OF 1984, at 463 (Comm. Print 1984); see also H.R. REP. No. 98-432, pt. 1, at 222.…
https://www.justice.gov/epstein/files/DataSet%209/EFTA00301255.pdf