Substance vs. Form relative to income tax planning?
From an income tax standpoint, define & explain the concept of substance vs. form relative to income tax planning. First lets define substance vs. form. The form is the written law. This is what you follow per the code by what it says or lack thereof.
1. ID facts
2. Define the issue
3. Research authority
4. Analyze and apply the research to the facts
Now substance is the meat of the transaction. It's the economical purpose. You will usually see
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