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Economic substance guidance may address rules of disclosure.

Authors :
Elliott, Amy S.
Source :
Tax Notes. June 14, 2010, Vol. 127 Issue 11, p1190-1192.
Publication Year :
2010

Subjects

Subjects :
Economic substance doctrine -- Laws, regulations and rules
Disclosure (Taxation) -- Laws, regulations and rules
Government regulation
Internal Revenue Code (I.R.C. 7701(o))
Internal Revenue Code (I.R.C. 6662)

Details

Language :
English
ISSN :
02705494
Volume :
127
Issue :
11
Database :
Gale General OneFile
Journal :
Tax Notes
Publication Type :
Periodical
Accession number :
edsgcl.229654557

Tools

Authors Abstract Subjects Details