In the News

12/1999

Respect for “Form” as “Substance” in U.S. Taxation of International Trusts

  • picture of Don Kozusko
    Don Kozusko
  • picture of Stephen K. Vetter
    Stephen K. Vetter

It would be difficult to imagine how the federal tax system of the United States could function without the “substance over form” principle. December 1999. Download

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