TAXATION — BONA FIDE DEBT — TAX COURT HOLDS IN FAVOR OF TAXPAYER ON LOAN BETWEEN FOREIGN SUBSIDIARIES. — Illinois Tool Works Inc. v. Commissioner, 116 T.C.M. (CCH) 124 (2018).

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  • Source:
    Harvard Law Review. Jun2019, Vol. 132 Issue 8, p2378-2385. 8p.