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Judicial and Statutory Doctrines that Avoid Limitations Periods

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Title: Judicial and Statutory Doctrines that Avoid Limitations Periods
Author: Camp, Bryan T.
Abstract: Professor Camp’s treatise chapter cites and explains the statutory mitigation provisions of the Internal Revenue Code and the judicial doctrines of equitable estoppel and equitable recoupment.
URI: http://hdl.handle.net/10601/887
Date: 2003

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