EFTA01075338Set 9
2013-05-2140p19,322w
Memorial Lecture in Federal Tax Law and Policy, Paul Oosterhuis, at 2,
http:/Avww.taxanalysts.com/www/features.nsfiarticles/3193a0ff95196d378525726b006f4ad2?opendocument.
a Id.
4" Id. (citing Ill 1/1962 "Annual Message to Congress on the State ... Memorial Lecture in Federal Tax Law and Policy, Paul Oosterhuis, at 3,
http:/Avww.taxanalysts.com/www/features.nsfiarticlesf3193a0ff95196d378525726b006f4ad2?opendocument.
i3 See, e.g., 12/2000 "The Deferral of Income Earned through U.S. Controlled Foreign Corporations," Office
https://www.justice.gov/epstein/files/DataSet%209/EFTA01075338.pdf