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Submitted on: 22 November 1998.
Revised on: 21 February 1999.
Accepted on: 04 March 1999.
___________________ATA Journal of Legal Tax Research
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Submitted on: 25 October 2016.
Revised on: 18 February 2017.
Accepted on: 18 April 2017.
___________________ATA Journal of Legal Tax Research
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