%0 Online %A Lunder, Erika %I Congressional Research Service %D 2007 %C Washington, District of Columbia %G English %B CRS report for Congress ; %B U.S. Congressional documents. %T The economic substance doctrine : recent significant legal decisions %U http://ezp1.villanova.edu/login?url=https://www.heinonline.org/HOL/Page?handle=hein.crs/crsajli0001&id=1&collection=congrec&index=alpha/E_crs