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https://law.temple.edu/taxcenter/2019/10/05/embracing-the-tbor/ Embracing the TBOR - Center for Tax Law and Public Policy Oct 5, 2019 - Alice G. Abreu and Richard K. Greenstein, Embracing the TBOR, 157 Tax Notes 1281 (2017). This article develops three arguments is support of the proposition... center fortax lawembracingtborpublic