
Economic Substance Doctrine: How Codification Changes Decided Cases
Author(s) -
Bret Wells
Publication year - 2022
Publication title -
florida tax review
Language(s) - English
Resource type - Journals
eISSN - 2476-1699
pISSN - 1066-3487
DOI - 10.5744/ftr.2010.10671
Subject(s) - legislation , statute , doctrine , law , patient protection and affordable care act , political science , jurisprudence , health care , health insurance