Substance Versus Form, Part II: The Step Transaction Doctrine

About this episode

In this episode, Matt Foreman discusses the Step Transaction Doctrine and its implications in taxation.

In episode 47 of How Tax Works, Matt Foreman continues his discussion of substance versus form issues, focusing on the Step Transaction Doctrine, discussing the three tests and how they’re used and misused. 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 Bluesky: @howtaxwor...

People in this episode

Host: Matthew E. Foreman

Topics covered

• Step Transaction Doctrine
• substance versus form
• taxation
• financial decisions
• tax laws

Keywords

• Step Transaction Doctrine
• substance versus form
• taxation
• financial decisions
• tax laws
• tests
• misuse

Mentioned in this episode

Organizations: Falcon Rappaport & Berkman LLP

Books & works: How Tax Works

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