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Keywords: corporate tax returns
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Journal Articles
Insider Trading and IRC Section 6103(e)(1)(D)(iii)
Available to Purchase
The ATA Journal of Legal Tax Research (2016) 14 (1): 58–71.
Published: 01 June 2016
... a 1 percent ownership criterion can request from the Internal Revenue Service (IRS) a copy of the corporate tax return. In this paper, we discuss the legislative history of IRC Section 6103 as it relates to tax return disclosure in general (for individual and corporate returns) and its precursors...
