000			01536nab a2200253 c 4500
999			_c144393 _d144393
003			ES-MaIEF
005			20221003184346.0
007			ta
008			210628t2021 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aJensen, Erik M. _948792
245		0	_aWhen can taxpayers invoke the substance-over-form doctrine? _c Erik M. Jensen
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThis article considers the circumstances under which taxpayers can disavow the form of a transaction they enter in order to claim better tax consequences based on the substance of the transaction. In some situations, the disavowal is noncontroversial because the Internal Revenue Service has blessed the transactions. In a few situations where the Service resists, however, taxpayers are sometimes successful anyway. The focus of the article is on the Tax Court’s 2021 decision in Complex Media, Inc. v. Commissioner, and substantial discussion is devoted to the Third Circuit’s wellknown, and sometimes controversial, 1967 decision in Commissioner v. Danielson.
650		4	_941169 _aCONTRIBUYENTES
650		4	_942389 _aDERECHOS
650			_aIMPUESTOS _947460
650			_aESTADOS UNIDOS _942888
773	0		_9165317 _oOP 235/2021/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _gv. 38, n. 3, Spring 2021, p. 75-86
856			_uhttps://www.civicresearchinstitute.com/online/PDF/JTI-3803-07-Jensen-Substance.pdf
942			_cART