The form over substance doctrine in tax law.

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@article{8b31ddd6733d478b948c4c57a7c88d78,

title = "The form over substance doctrine in tax law.",

author = "Fellows, {James A.}",

note = "Fellows, J.A. (2007). The form over substance doctrine in tax law. Real Estate Law Journal, 35(4), 598-610.",

year = "2007",

month = jan,

day = "1",

language = "American English",

journal = "Default journal",

}