St. Mary's Law Journal
St. Mary's University School of Law
Jeffrey Clarke Anderson,
Limitation on Artificial Accounting Losses (LAL): Another Assault on the Tax Shelter.,
St. Mary's L.J.
Available at: https://commons.stmarytx.edu/thestmaryslawjournal/vol5/iss3/7
Taxation-Federal Commons, Taxation-Federal Estate and Gift Commons, Taxation-State and Local Commons, Taxation-Transnational Commons, Tax Law Commons