New tax shelter cases and notice put a spotlight on the economic substance doctrine by Richard M. Lipton
By: Lipton, Richard M.
Material type: ArticlePublisher: 2010Subject(s): ACTIVIDADES ECONOMICAS | IMPUESTOS | RESPONSABILIDAD TRIBUTARIA | REDUCCION | REDUCCIONES TRIBUTARIAS | ESTADOS UNIDOS | SOCIEDADES | ELUSION FISCAL In: Journal of taxation v. 113, n. 5, November 2010, p. 284-292Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | OP 1695/2010/113/5-3 (Browse shelf) | Available | OP 1695/2010/113/5-3 |
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OP 1695/2010/113/4-5 Negotiating ISDA Master Agreement schedules on behalf of foreign hedge funds | OP 1695/2010/113/5-1 Scheduled sunset of reduced capital gain and dividend tax rates | OP 1695/2010/113/5-2 Modern taxation of short against the box transactions | OP 1695/2010/113/5-3 New tax shelter cases and notice put a spotlight on the economic substance doctrine | OP 1695/2010/113/5-4 District Court Rules that where there's no will, there's a way to avoid FBAR penalties | OP 1695/2010/113/6-1 First steps | OP 1695/2010/113/6-2 The Tax Court drains Canal Coporations's leveraged partnership transaction |
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