The Role Of Economic Substance In Tax Shelter Controversies

In its assault on corporate tax shelters, the IRS ' with considerable help from Treasury and Congress ' has added new weapons to its arsenal and has honed its existing weaponry.

12 minute read December 27, 2004 at 10:17 AM
By
Herbert Odell, Philip Karter And Laura Ferguson
The Role Of Economic Substance In Tax Shelter Controversies

In its assault on corporate tax shelters, the Internal Revenue Service (IRS) ' with considerable help from Treasury and Congress ' has added new weapons to its arsenal and has honed its existing weaponry.

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