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Harrods (Buenos Aires) Ltd. v. Taylor-Gooby (1964), 41 T.C. 450 (CA) -- attach -- Income-Producing Purpose
Harrods (Buenos Aires) Ltd. v. Taylor-Gooby (1964), 41 T.C. 450 (CA) -- attach -- Income-Producing Purpose
capital tax payment was not dependent on whether profits were generated
