How Tax Works
How Tax Works
Falcon Rappaport & Berkman LLP
Substance Versus Form, Part I: The Economic Substance Doctrine
24 minutes Posted Feb 16, 2026 at 11:00 am.
0:00
24:00
Download MP3
Show notes
In episode 46 of How Tax Works, Matt Foreman begins his discussion of substance versus form issues, beginning with the Economic Substance Doctrine, from its beginnings in case law to its codification in I.R.C. ? 7701(o). How Tax Works, hosted by Falcon Rappaport & Berkman LLP Partner Matthew E. Foreman, Esq., LL.M., delves into the intricacies of taxation, breaking down complex concepts for a clearer understanding of how tax laws impact your financial decisions. Follow us on Blue...