The economic substance doctrine /

"... analyzes the "economic substance doctrine" as codified in [section] 7701(o) of the Internal Revenue Code. Section 7701(o) defines the "economic substance doctrine" as the "common law" developed by the courts to disallow tax benefits for tax-motivated transacti...

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Bibliographic Details
Main Author: Chip, William W.
Corporate Author: Tax Management Inc
Other Authors: Keinan, Yoram
Format: Electronic Continuing Resource
Language:English
Published: Arlington, VA : Tax Management, [2006]-
Series:Tax management portfolios ; 508-2nd
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20508
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