The economic substance doctrine:
Friske, Karyn Bybee.
The economic substance doctrine: understanding the IRS's guidance on its proper application/ Karyn Bybee Friske, Karen M. Cooley and Darlene Pulliam - New York: The New York State Society of CPA, ©2012. - v82 n10, pages 40-45: illustrations; 28 cm.
The CPA Journal.
0732-8435
Finance.
DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12
The economic substance doctrine: understanding the IRS's guidance on its proper application/ Karyn Bybee Friske, Karen M. Cooley and Darlene Pulliam - New York: The New York State Society of CPA, ©2012. - v82 n10, pages 40-45: illustrations; 28 cm.
The CPA Journal.
0732-8435
Finance.
DPer 657.05 C33 Sept - Dec 2012, v. 82 n. 9 - 12