Alston & Bird Tax Blog

Federal Tax ADVISORY: Economic Substance Doctrine Confusion

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In this month’s federal tax advisory, our Federal Tax Group explores how IRS Notice 2014-58 creates more confusion over the definition of “sham transaction doctrine.”

This advisory is provided on the Alston & Bird website: www.alston.com/advisories/economic-substance-doctrine/

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About Jasper L. (Jack) Cummings, Jr.

Jack Cummings is counsel in the Federal Tax Group of Alston & Bird in Raleigh and Washington, D.C. He served as IRS associate chief counsel (corporate) and chair of the Corporate Tax Committee of the ABA Section of Taxation.

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