Drucker on Turlington and Merck

Jesse Drucker of the Wall Street Journal confirmed that the cite for the Turlington "Capone" article is Section 704(c) and Partnership Book-Tax Disparities, The Ceiling Rule and the Art of Tax Avoidance, 46 Inst. on Fed. Tax'n 26 (1988).

No word from IBM on whether changes to the Merck Turlington-shell company approach are what IBM had in mind concerning patent reform.


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