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The Economic Substance Doctrine: Recent Significant Legal Decisions (CRS Report for Congress)

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Release Date Jan. 29, 2007
Report Number RS22586
Report Type Report
Authors Erika Lunder, American Law Division
Source Agency Congressional Research Service
Summary:

The economic substance doctrine is a judicially developed doctrine that has become one of the IRS's primary tools in fighting abusive tax shelters. The doctrine permits transactions lacking in economic substance to be disregarded for tax purposes. In 2006, four significant decisions dealing with the doctrine were issued by U.S. courts of appeals. In the 110th Congress, S. 96 (Export Products Not Jobs Act) has been introduced to codify the doctrine. This report discusses the doctrine's development and the four cases and summarizes the bill. It will be updated as events warrant.
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