May 7, 2012
Jackel: What Happens if the Supreme Court Throws Out Economic Substance Along With ObamaCare?
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.
All Tax Analysts content is available through the LexisNexis® services.
TrackBack URL for this entry:
Listed below are links to weblogs that reference Jackel: What Happens if the Supreme Court Throws Out Economic Substance Along With ObamaCare?: