Keywords: Tax structure
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Journal Articles
Mid-American Journal of Business (1991) 6 (1): 19–22.
Published: 22 April 1991
...Helga B. Foss The Revenue Act of 1987 and the Technical and Miscellaneous Revenue Act of 1988 have effectively eliminated the preferred stock recapitalization and other estate freeze techniques. Instead of helping small businesses and individual tax payers by simplifying the tax structure...

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