Document Type
Article
Publication Date
Winter 2001
Abstract
From the symposium "Business Purpose, Economic Substance, and Corporate Tax Shelters" .
Recommended Citation
Martin J. McMahon, Random Thoughts on Applying Judicial Doctrines to Interpret the Internal Revenue Code, 54 SMU L. Rev. 195 (2001), available at http://scholarship.law.ufl.edu/facultypub/653