IRS Uses Substance Over Form, Step Transaction for Section 956 Addition
DEC. 27, 2013
ILM 201910021
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-12245
- Tax Analysts Electronic Citation2019 WTD 62-212019 TNT 62-68
Citations: ILM 201910021
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-12245
- Tax Analysts Electronic Citation2019 WTD 62-212019 TNT 62-68