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...
Saved in:
| 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: |
Add Tag
No Tags, Be the first to tag this record!
|
Table of Contents:
- 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