@article{1f6fc32d4ded47d097c2f93210469b07,
title = "Partnership allocations and the new substantial economic effect test under the proposed Section 704 Regulations: A critique of the general test.",
author = "Fellows, {James A.}",
note = "Fellows, J.A. (1984). Partnership allocations and the new substantial economic effect test under the proposed Section 704 Regulations: A critique of the general test. Collected Papers: 1984 Annual Meetings of the American Accounting Association--Midwest Region, 1-9.",
year = "1984",
month = jan,
day = "1",
language = "American English",
journal = "Default journal",
}