Economic Substance Doctrine : Legal Analysis of Proposed Legislation.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Tax incentives.

Farms.

Physical Description:

1 online resource (6 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2008.

System Details:

text file

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.