Economic Substance Doctrine: How Codification Changes Decided Cases

Authors

Bret Wells, University of Houston Law CenterFollow

Recommended Citation

Wells, Bret (2023) "Economic Substance Doctrine: How Codification Changes Decided Cases," Florida Tax Review: Vol. 10: No. 1, Article 9.
Available at: https://scholarship.law.ufl.edu/ftr/vol10/iss1/9