Payments between stockholders and corporations and by lessees to third persons, leases with options to buy and leaseback arrangements involve possibilities of tax avoidance. Professor Rusoff examines the relevance of the substance over form, step-transaction and business purpose doctrines to these and other situations.
Lester R. Rusoff,
Rent Determination and Its Tax Treatment,
29 Fordham L. Rev. 211
Available at: http://ir.lawnet.fordham.edu/flr/vol29/iss2/1