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Taxation & Estate Planning

: TaxProf Blog

BBA Hosts Program Today on The Codified Economic Substance Doctrine

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The Boston Bar Association Tax Section hosts a program today on The Codified Economic Substance Doctrine: In March 2010, Congress codified the economic substance doctrine. To pass muster, a transaction must meaningfully change the taxpayer?s economic position, and the taxpayer must have a substantial non-Federal income tax purpose for the...

Full post as published by TaxProf Blog on October 05, 2010 (boomark / email).

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