Does anyone have this?
If so, can we get a copy faxed or scanned? We will gladly pay any fees.
Thanks in advance!
"Three Knots or Twelve? At What Distance From Shore Do U.S. Waters
Become the International High Seas for Federal Income Tax Purposes?"
The author is Pratt. The citation I have is 26 Tax Mgmt. Int'l J. 332
(1997).
Cathleen Buzzetta
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