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

Micro-Captive Insurance Arrangements Disclosure

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

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

What is “Economic Substance?”

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

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