Franklin

Economic Substance Doctrine [electronic resource] : Legal Analysis of Proposed Legislation.

Author/Creator:
Library of Congress. Congressional Research Service.
Publication:
[S.l] : [s.n.], 2008.
Format/Description:
Government document
Book
1 online resource (6 p., digital, PDF file)
Subjects:
Tax incentives.
Farms.
Summary:
Discusses development of the economic substance doctrine, which allows the IRS to fight abusive tax shelters by permitting transactions lacking in economic substance to be disregarded for tax purposes. Analyzes proposal to clarify economic substance in the Senate-passed version of H.R. 2419, the 2007 farm bill.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. Economic Substance Doctrine
Access Restriction:
Restricted for use by site license.
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