Jackel: What Happens if the Supreme Court Throws Out Economic Substance Along With ObamaCare?

Monte A. Jackel (PricewaterhouseCoopers, Washington, D.C.), What's Next After Codification Fails?, 135 Tax Notes 783 (May 7, 2012):

In this article, Jackel raises the question whether Congress should reenact the economic substance doctrine statute if the Supreme Court declares it unconstitutional as part of the healthcare legislation. Assuming congressional reenactment, Jackel then discusses what a reenacted statute should contain to support sound tax policy, revenue considerations notwithstanding.

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