The Resource Castle Harbour : economic substance and the overall-tax-effect test

Castle Harbour : economic substance and the overall-tax-effect test

Label
Castle Harbour : economic substance and the overall-tax-effect test
Title
Castle Harbour : economic substance and the overall-tax-effect test
Creator
Subject
Language
eng
Summary
The author discusses the Castle Harbour decision and the relationship between the economic substance doctrine and the limits on flexible partnership allocations under subchapter K
Citation source
In: Tax notes international. - Arlington. - Vol. 39 (2005),
http://library.link/vocab/creatorName
Burke, K.C
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • case law
  • sham transaction
  • business purpose test
Label
Castle Harbour : economic substance and the overall-tax-effect test
Instantiates
Publication
Label
Castle Harbour : economic substance and the overall-tax-effect test
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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