Tax Court Ruling Could Widen Divide Over Substance Doctrine
By Amy Lee Rosen ( March 23, 2018, 5:01 PM EDT) -- The U.S. Tax Court recently found that an arrangement that channeled money from a family business through a Bermuda-based foreign corporation to their Roth IRA ran afoul of the substance-over-form doctrine, threatening to crack open a divide over whether transactions that comply with the tax code can be invalidated under the doctrine....
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