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...
|Format:||Electronic Continuing Resource|
Arlington, VA :
|Series:||Tax management portfolios ;
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