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| CPA Journal: Accounting Period Changes for C Corporations A summary of the availability of changing year-end dates for C Corporations. |   |
CPA Journal: Tax Consequences of Letters of Credit An analysis of the tax implications when using a letter of credit for international trade, in the December, 1999 edition. |   | |
CPA Journal: Indentifying Nonresident Aliens and Excludable Income A summary of tax implications of foreign nationals residing and working in the US for foreign multinationals in The CPA Journal's May, 2000 edition. |   | |
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