Search
Deal & Market Data
Transaction Data
DealStats
BIZCOMPS
Valuation Benchmarking Platform
Guideline Public Company Comps Tool
Value Analytics Excel Add-In
FactSet Review
Fairness Opinion Research Service
Contributor Network
Discounts & Premiums
FactSet/BVR Control Premium Study
Stout Restricted Stock Study & DLOM Calculator
Valuation Advisors Lack of Marketability Discount Study
VPS DLOM Toolkit
Cost of Capital
Cost of Capital Professional
Butler Pinkerton Calculator
Risk-Free Rate Tool
Economic & Industry Research
Economic Outlook Update
Bizminer
First Research Industry & State or Province Profiles
ktMINE Royalty Rate Database
RCReports
Vertical IQ Industry Research
Industry Publications
News & Research
News & Research
Business Valuation Update
BVLaw
BVResearch Pro
Content License
Economic Outlook Update
Fairness Opinion Research Service
ASA Business Valuation Review
Business Reference Guide Online
Blogs
All News
BVWire News
Business Valuation Law News
Healthcare Wire News
Intellectual Property News
Productivity Tools
Nambri TaxXL
Value Analytics Excel Add-In
Free Ezines
BVWire
BVLaw Alert
DealStats Value Index Digest
Guides & Books
Guides/Books
Browse Bookstore
Digital Library
Featured
Training
Live Events
All Upcoming Events
Training Passport
Training Passport Pro
On Demand
All Past Events
Desktop Learning Center
Desktop Learning Center Pro
e-Learning
Valuation of FLPs and LLCs
Excel for Valuation
Global Education
International Standards
Monte Carlo Simulations
Why e-Learning?
Valuation Topics
Case Law & Expert Testimony
Compensation
Cost of Capital
Discounts & Premiums
Divorce
Economic Damages & Lost Profits
Estate & Gift
Fair Value for Financial Reporting
Global Business Valuation
Goodwill
Healthcare
Industry Analysis
Intellectual Property
Market Comparables
S Corps
Standards of Value
View All Topics
Search
Use of Judicial Doctrines in Resolving Transfer Tax Controbersies
Business Valuation Update
Data and Publications Update
September 13, 2001
Access the Full Article
This article is available with a subscription to any of these products:
Business Valuation Update
BVResearch Pro
Already a subscriber?
Login
Need help? Contact us:
1-503-479-8200 ext 2 or
sales@bvresources.com
Summary
Jay A. Soled Boston College Law Review , May 2001, Volume XLII, Number 3 This article addresses three judicial doctrines used in the defense against impermissible tax avoidance: the substanc ...