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R.  Boes and Frischmann, P., ?A conceptual approach to the individual NOL deduction?, CPA Journal, 2010.\par \par P.  Frischmann, Boes, R., and Davidson, A., ?Mutual Funds Before and After Tax Returns: The Case of Tax Clientele?, Journal of the International Academy for Case Studies, vol. Volume 11, no. No. 1; No. 2, pp. No. 1:  117-126; No. 2:  89-106, 2005.\par \par }