Cite
Spinning out of a sandwich structure - IRS provides favorable Code Sec. 355 rulings.
MLA
Calianno, Joseph, and Margaret Hogan. “Spinning out of a Sandwich Structure - IRS Provides Favorable Code Sec. 355 Rulings.” The International Tax Journal, vol. 36, no. 3, May 2010, p. 33. EBSCOhost, widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edsggo&AN=edsgcl.225247994&authtype=sso&custid=ns315887.
APA
Calianno, J., & Hogan, M. (2010, May 1). Spinning out of a sandwich structure - IRS provides favorable Code Sec. 355 rulings. The International Tax Journal, 36(3), 33.
Chicago
Calianno, Joseph, and Margaret Hogan. 2010. “Spinning out of a Sandwich Structure - IRS Provides Favorable Code Sec. 355 Rulings.” The International Tax Journal, May 1. http://widgets.ebscohost.com/prod/customlink/proxify/proxify.php?count=1&encode=0&proxy=&find_1=&replace_1=&target=https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&scope=site&db=edsggo&AN=edsgcl.225247994&authtype=sso&custid=ns315887.