Business Purpose Doctrine: The Effect of Motive on Federal Income Tax Liability

Authors

Harry Waizer

Keywords

tax avoidance, legal, business motives, income tax, liability, motive, avoidance, business purpose doctrine, reorganizations, Internal Revenue Code, income, taxable

Recommended Citation

Harry Waizer, Business Purpose Doctrine: The Effect of Motive on Federal Income Tax Liability, 49 Fordham L. Rev. 1078 (1981).
Available at: https://ir.lawnet.fordham.edu/flr/vol49/iss6/7