Article
Random Thoughts on Applying Judicial Doctrines to Interpret the Internal Revenue Code
UF Law Faculty Publications
Document Type
Article
Publication Date
1-1-2001
Disciplines
Abstract
From the symposium "Business Purpose, Economic Substance, and Corporate Tax Shelters" .
Citation Information
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