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BUILDING A BETTER TAX BOMB

November 21, 2006

Darryl Jones, a visiting professor at Stetson University College of Law, has the quote of the day:

Antiabuse provisions published by the IRS are the legal drafting equivalent of a U.N. watchdog issuing a written prohibition against the development of nuclear arms with detailed instructions on how to build that which is prohibited.

From "Black-Letter Subchapter K," in today's Tax Analysts online ($link)

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