Understanding the Economic Substance Doctrine
About this program
The Economic Substance Doctrine plays a pivotal role in tax law, aiming to curb tax avoidance through transactions that lack genuine economic purpose beyond reducing tax liabilities.
Join Sebastian Voth for a comprehensive session examining the doctrine’s origins, its codification under IRC §7701(o), and how courts assess economic substance in real-world cases. This program will also provide practical insights into the doctrine’s evolution and highlight recent Tax Court decisions shaping its application today.
This OnDemand CLE program earns 1 hour of General credit in California. It aired February 4, 2025 and features Sebastian Voth.
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