HODASZY, S. Z. Circular Argument: What is Wrong, and Right, with the Circular 230 “Covered Opinion” Regulations. Columbia Journal of Tax Law, [S. l.], v. 2, n. 1, p. 150–202, 2011. DOI: 10.7916/cjtl.v2i1.2802. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2802. Acesso em: 18 jul. 2024.