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Economic Substance

Image source: Billy Hathorn via Wikimedia Commons Economic substance is a term for a “doctrine” initially created by courts. To curb tax shelters and/or sham schemes that serve no purpose other than...

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Decisions — Shams and Frauds

In between the question of the interplay between the exclusion of gain on the sale of a home and the recognition of deferred gain from an installment sale gone south (DeBough, 142 T.C. No. 17),...

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