https://www.mondaq.com/unitedstates/tax-authorities/1735708/the-relevance-of-relevance-and-the-economic-substance-doctrine
The Relevance Of Relevance And The Economic Substance Doctrine - Tax Authorities - United States
The economic substance doctrine in the U.S. has its roots in case law that aimed to deny tax benefits generated from certain abusive transactions entered into...
economic substance doctrinetax authoritiesrelevance