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Taxation & Estate Planning

: TaxProf Blog

Madison: The Tension Between Textualism and Substance-Over-Form Doctrines in Tax Law

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Allen D. Madison (University of Navarra, School of Law) has posted The Tension between Textualism and Substance-Over-Form Doctrines in Tax Law, 43 Santa Clara L. Rev. 699 (2003), on SSRN. Here is the abstract: This article discusses the tension that exists between the recent textualist approach taken in the U.S....

Full post as published by TaxProf Blog on March 12, 2010 (boomark / email).

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