OLSEN, J. The Unique Case of Treasury Regulations Issued to Prevent Abuse. Columbia Journal of Tax Law, [S. l.], v. 4, n. 2, p. 174–192, 2013. DOI: 10.7916/cjtl.v4i2.2818. Disponível em: https://journals.library.columbia.edu/index.php/taxlaw/article/view/2818. Acesso em: 2 may. 2024.