Match the following doctrines to the situations below. Doctrines may be used more than once or not at all.

Question 3 options:

12345	Pamela has a life insurance policy that pays dividends accumulating with interest. Pam does not receive the dividends or the interest in cash (as she is entitled to) and opts instead to have the funds reinvested in the policy.
12345	A series of transactions, that when combined, exposes a transaction engaged in for the purposes of evading tax, not for economic goals.
12345	The IRS ignores legal formalities to determine the economic outcome of a transaction.
12345	A father, who is in the 37% marginal tax bracket, detaches negotiable interest coupons from corporate bonds and gives the coupons to his son. The son in the 12% tax bracket collects the interest and reports it on his own tax return.

1.	Step Transaction
2.	Constructive receipt
3.	Assignment of income/"Fruit of the Tree"
4.	Substance over form
5.	Assignment of interest