Fuller, J. P., Halpern, A. S., & Fitzgibbon, T. J. (2010). International Tax Controversies: Branch Rule Update: Two IRS Private Letter Rulings Offer Guidance on the Effective Rate of Tax Test. International Tax Journal, 36(1), 11.
Chicago Style (17th ed.) CitationFuller, James P., Adam S. Halpern, and Timothy J. Fitzgibbon. "International Tax Controversies: Branch Rule Update: Two IRS Private Letter Rulings Offer Guidance on the Effective Rate of Tax Test." International Tax Journal 36, no. 1 (2010): 11.
MLA (9th ed.) CitationFuller, James P., et al. "International Tax Controversies: Branch Rule Update: Two IRS Private Letter Rulings Offer Guidance on the Effective Rate of Tax Test." International Tax Journal, vol. 36, no. 1, 2010, p. 11.