Economic Substance Doctrine: How Codification Changes Decided Cases

Bret Wells, University of Houston Law CenterFollow

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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

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Economic Substance Doctrine: How Codification Changes Decided Cases

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