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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Format: | Online |
Language: | English |
Published: |
Arlington, VA :
Tax Management,
[2006]-
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Series: | Tax management portfolios ;
508-2nd |
Subjects: | |
Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20508 |
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