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Keywords: insider trading
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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
... that provide for disclosure of corporate tax returns to shareholders who own more than 1 percent of the capital stock. We then provide examples of the valuable proprietary information that is included in corporate tax returns. Next, we provide a history and discussion of the insider trading laws and argue...
