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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| Previous Title: | Keinan, Yoram The economic substance doctrine |
|---|---|
| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2015
|
| Series: | Tax management portfolios ;
508-2nd |
| Subjects: | |
| Tags: |
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| 001 | 921278557 | ||
| 003 | OCoLC | ||
| 005 | 20150917000000.0 | ||
| 008 | 150916c20159999vauzx l b 0 2eng d | ||
| 020 | |a 9781633590786 | ||
| 020 | |a 163359078X | ||
| 035 | |a (SKY)278010353 | ||
| 040 | |a UTC |b eng |e rda |c UTC | ||
| 049 | |a VLA | ||
| 090 | |a KF6289.A1 |b .T32 v.508 2015 | ||
| 100 | 1 | |a Chip, William W. | |
| 245 | 1 | 4 | |a The economic substance doctrine / |c by William W. Chip, Esq |
| 260 | |a Arlington, VA : |b Tax Management Inc., |c 2015 | ||
| 300 | |a 1 volume (loose-leaf) : |b ill. ; |c 28 cm | ||
| 310 | |a Updated irregularly | ||
| 490 | 0 | |a U.S. income portfolios ; |v 508-2nd | |
| 490 | 1 | |a Tax management portfolios ; |v 508-2nd | |
| 500 | |a "Bloomberg BNA"--Cover | ||
| 500 | |a "Based on an ealier version by Yoram Keinan, Esq." | ||
| 500 | |a "revises and supersedes 508 T.M." | ||
| 504 | |a Includes bibliographical references (pages C-1-C-2) | ||
| 505 | 0 | |a Detailed Analysis -- I. Introduction and Scope of Portfolio -- II. Landmark Pre-Codification Decisions -- III. Other Judicial Anti-Abuse Doctrines -- IV. The Pre-Codification Circuit Splits -- V. The Pre-Codification Profit Requirement -- VI. Economic Substance and Entity Recognition -- VII. Integration or Bifurcation of a Series of Transactions -- VIII. Pre-Codification Economic Substance Cases by Topic -- Working Papers | |
| 520 | |a "...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 transactions that had no "business purpose" or no "economic substance." The "business purpose" test looks to the taxpayer's motives for entering into the transaction, while the "economic substance" test looks to the reality of the transaction. Prior to codification, the presence of either "business purpose" or "economic substance" was sufficient in some circuits to sustain a transaction's tax benefits (the "disjunctive" test); in other circuits both needed to be present (the "conjunctive test")."--Page iii | ||
| 650 | 0 | |a Taxation |z United States | |
| 650 | 0 | |a Tax shelters |z United States | |
| 700 | 1 | |a Keinan, Yoram | |
| 710 | 2 | |a Tax Management Inc | |
| 710 | 2 | |a Bloomberg BNA | |
| 780 | 0 | 0 | |a Keinan, Yoram |t The economic substance doctrine |d Washington, D.C. : Tax Management Inc., c2006- |w (OCoLC)82544158 |
| 830 | 0 | |a Tax management portfolios ; |v 508-2nd | |
| 907 | |a .b2266611 | ||
| 998 | |a secnd | ||
| 999 | |c 120514 | ||
| 852 | |a Law Library |b Second Floor |h KF6289.A1 .T32 v.508 2015 |p 33940004352587 | ||