Economic Substance

Economic Substance

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

by Matthew Roberts / Feb 14, 2021 5968
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 1025
Economic Substance

What is “Economic Substance?”

by Jason Freeman and Alex Aills / Apr 09, 2018 386
Recognized by the State Bar of Texas as
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 319
Recognized by the State Bar of Texas as
Economic Substance

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

by Jason B. Freeman / Sep 17, 2016 157