Losing the Audit Lottery: Corporate Tax Shelters and Judicial Doctrine

Authors

Elena Eracleous

Keywords

tax shelters, tax avoidance, IRS, audit lotery, economic substance doctrine, business purpose doctrine, corporate tax, tax schemes, compaq computer corp. v. commissioner, ADR, foreign tax credit, tax treaty, internal revenue code, corporate tax shelters

Recommended Citation

Elena Eracleous, Losing the Audit Lottery: Corporate Tax Shelters and Judicial Doctrine, 5 Fordham J. Corp. & Fin. L. 205 (2000).
Available at: https://ir.lawnet.fordham.edu/jcfl/vol5/iss1/3