TY  - SER
AU  - Ambrosio, Fabio
TI  - The elastic statute of limitations on claims for refund: Why old claims may still be open 
SN  - 0732-8435
U1  - BPer. 657.05  
PY  - 2019///
CY  -  New York, United States of America : 
PB  - The New York State Society of Certified Public Accountants
ER  -