AN ELEPHANT IN THE ROOM: DOUBLE DEDUCTIONS AND THE ECONOMIC SUBSTANCE DOCTRiNE IN COLTEC INDUSTRIES, INC. V. UNITED STATES.Published in:Tax Lawyer, 2007, v. 60, n. 2, p. 519By:. Gardner, Leland IPublication type:Article
The Economic Substance Doctrine: Sorting through the Federal Circuit's "We Know It When We See It" Ruling in Coltec.Published in:Tax Executive, 2006, v. 58, n. 6, p. 423By:Silverman, Mark J.;Lerner, Matthew D.;Kidder, Gregory N.Publication type:Article