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Taxation & Estate Planning

: TaxProf Blog

Prebble: An American GAAR

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John Prebble (Victoria University of Wellington, Faculty of Law) has written An American GAAR for TaxProf Blog. Here is the abstract: The President signed § 7701(o) of the Internal Revenue Code, the first U.S. statutory general anti-avoidance rule, or ?GAAR?, into effect on 30 March 2010. The birth of the...

Full post as published by TaxProf Blog on May 25, 2010 (boomark / email).

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