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Taxation & Estate Planning

: TaxProf Blog

Abrams: Economic Substance and the Partnership Anti-Abuse Rule

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Howard Abrams (Emory) has posted Did Codification of Economic Substance Repeal the Partnership Anti-Abuse Rule?, 51 Tax Mgmt. Mem. 299 (2010), on SSRN. Here is the abstract: Since codification of the economic substance doctrine in March of 2010, representatives of the Treasury department have assured taxpayers that no change in...

Full post as published by TaxProf Blog on October 26, 2010 (boomark / email).

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