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Taxation & Estate Planning

: TaxProf Blog

Practitioners Blast Economic Substance Guidance as 'Profoundly Disappointing'

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Amy S. Elliott, Practitioners Blast Economic Substance Guidance With No Angel List, 2010 TNT 177-1 (Sept. 14, 2010): Practitioners panned long-awaited guidance on the codified economic substance doctrine that the IRS released September 13, criticizing it as "profoundly disappointing." "It basically says 'we're not providing guidance,'" said Mark Silverman, a...

Full post as published by TaxProf Blog on September 14, 2010 (boomark / email).

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