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Taxation & Estate Planning

: TaxProf Blog

Coder: Living With GAAR

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Jeremiah Coder (Contributing Editor, Tax Analysts), Living With GAAR Lite?, 127 Tax Notes 1187 (June 14, 2010): Following codification of the economic substance doctrine earlier this year, practitioners and government officials have debated just how extensively the new statutory provision applies the common-law test to tax planning. Taxpayers and their...

Full post as published by TaxProf Blog on June 15, 2010 (boomark / email).

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