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 transactio...

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Bibliographic Details
Previous Title:Keinan, Yoram The economic substance doctrine
Main Author: Chip, William W.
Corporate Authors: Tax Management Inc, Bloomberg BNA
Other Authors: Keinan, Yoram
Format: Continuing Resource
Published: Arlington, VA : Tax Management Inc., 2015
Series:Tax management portfolios ; 508-2nd
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Second Floor

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Call Number: KF6289.A1 .T32 v.508 2015