Economic Substance, Business Purpose and Tax Avoidance in Section 351 Contingent Liability Transactions after Black & Decker, Coltec and Hercules
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CONTRIBUTORS:
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JOURNAL:
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Cumberland Law Review,
36(1),
1 -
61.
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YEAR:
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2005
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PUB TYPE:
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Journal Article
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SUBJECT(S):
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Taxation; Mergers; Acquisition; Judicial Doctrines; Economic Substance; Business Purpose; Tax Avoidance; Tax Shelters; IRS
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DISCIPLINE:
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Law
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HTTP:
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LANGUAGE:
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English
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PUB ID:
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103-421-856
(Last edited on
2006/01/07 15:24:45 US/Mountain)
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SPONSOR(S):
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STATISTICS
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