Economic Substance

Economic Substance, Partnership, Partnerships with Related Foreign Partners, Subchapter K

Reviewing Rev. Rul. 2024-14 | Partnership Basis-shifting Transactions, and the Economic Substance Doctrine

By Clay McMillan Aug 12, 2024
Alerts, Controlled Foreign Corporation (CFC), Economic Substance, GILTI, IRS Regulations, Subpart F

IRS Issues Proposed Regulations on Section 951(a)(2)(B) Planning.

By Freeman Law Dec 19, 2022
Administrative Procedure Act, Captive Insurance, Economic Substance, IRS Disclosure, IRS Notices

Micro-Captive Insurance Arrangements Disclosure

By Freeman Law Nov 22, 2022
Economic Substance, Tax Court, The-Tax-Court-in-Brief Insights

Recent Tax Court Decision: Economic Substance and the Step Transaction Doctrine

By Jason B. Freeman Feb 14, 2021
Economic Substance, Sham Trust, Trust

The Sham Trust Doctrine – When will a Court Disregard a Trust for Federal Tax Purposes?

By Jason B. Freeman Jul 21, 2019
Economic Substance, Tax Litigation Insights

What is “Economic Substance?”

By Freeman Law Apr 09, 2018
Economic Substance, Substance over Form

Is “Form” “Substance” When it Comes to Law? The Future of the Doctrines of Economic Substance and Substance Over Form

By Jason B. Freeman Sep 15, 2017
Economic Substance

The Eleventh Circuit Weighs in on the United States Virgin Islands’ Economic Development Tax Credit

By Jason B. Freeman Sep 17, 2016