Podcasts Other Ed Zollars' Tax Update Podcast Substance Over Form: Who Can Assert It and When It Can Be Asserted

Substance Over Form: Who Can Assert It and When It Can Be Asserted

Published: Nov. 5, 2005, 1:38 a.m.

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\\nThis podcast deals with three cases that dealt with attempts to have the court deal with the substance of a transaction as opposed to its form. We\'ll discuss why the IRS can succeed at this, while taxpayers have an uphill fight in most cases.\\n

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\\nThis week\'s developments in the area of extensions for 2006 and the IRS\'s losing battle on the excise tax on flat rate per minute long distance and the excise tax on toll calls are also discussed.\\n

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\\nThe materials can be downloaded \\nhere.\\n

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