Tax Practitioner's Perspective on Substance, Form and Business Purpose in Structuring Business Transactions and in Tax Shelters, A

Authors

Peter C. Canellos

Recommended Citation

Peter C. Canellos, Tax Practitioner's Perspective on Substance, Form and Business Purpose in Structuring Business Transactions and in Tax Shelters, A, 54 SMU L. Rev. 47 (2001)