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 |
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| Main Author: | |
| Corporate Authors: | , |
| Other Authors: | |
| Format: | Book |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Inc.,
2015
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| Series: | Tax management portfolios ;
508-2nd |
| Subjects: | |
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