How do such judicial doctrines as the economic substance, substance over form, and business purpose doctrines affect

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How do such judicial doctrines as the economic substance, substance over form, and business purpose doctrines affect taxpayer behavior? Is it socially beneficial to have such doctrines?
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Taxes And Business Strategy A Planning Approach

ISBN: 9780132752671

5th Edition

Authors: Myron Scholes, Mark Wolfson, Merle Erickson, Michelle Hanlon

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