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Taxation & Estate Planning

: TaxProf Blog

Lederman: W(h)ither Economic Substance?

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Leandra Lederman (Indiana) has posted W(h)ither Economic Substance? on SSRN. Here is the abstract: Abusive transactions that claim inappropriate tax benefits are a perennial problem, but they are particularly distressing in a weak economy. When the IRS claims a transaction...

Full post as published by TaxProf Blog on March 17, 2009 (boomark / email).

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