Document Type
Article
Publication Date
2014
Publisher
Cornell Law School
Language
en-US
Abstract
Extending the reach of the recently codified economic substance doctrine to embrace transactions spurred by tax subsidies would help both Congress and taxpayers promote worthy objectives such as historic preservation and the production of renewable energy. Congress-or quite possibly the courts-could use losses as the lynchpin of an economic substance doctrine for subsidized transactions.
Recommended Citation
Steven Dean,
Space Madness: Subsidies and Economic Substance
,
in
99
Cornell Law Review Online
151
(2014).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/3409
