The economic substance doctrine: understanding the IRS's guidance on its proper application

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Bibliographic Details
Published in	The CPA journal (1975) Vol. 82; no. 10; p. 40
Main Authors	Friske, Karyn Bybee, Cooley, Karen M, Pulliam, Darlene
Format	Journal Article
Language	English
Published	New York State Society of Certified Public Accountants 01.10.2012
Subjects	Economic aspects Tax administration and procedure Tax shelters
Online Access	Get full text

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ISSN:	0732-8435