Substance Versus Form, Part I: The Economic Substance Doctrine

About this episode

This episode discusses the Economic Substance Doctrine and its implications in taxation.

In episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case law to its codification in I.R.C. ? 7701(o). How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Blue...

People in this episode

Host: Matthew E. Foreman

Topics covered

• Economic Substance Doctrine
• taxation
• case law
• financial decisions
• tax laws

Keywords

• Economic Substance Doctrine
• taxation
• I.R.C. § 7701(o)
• financial decisions
• case law

Mentioned in this episode

Organizations: Falcon Rappaport & Berkman LLP

Books & works: Economic Substance Doctrine, I.R.C. § 7701(o)

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