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Fox Rothschild LLP | USA | 13 May 2010

Codification of economic substance doctrine under the Health Care and Education Reconciliation Act of 2010 ("HIRE Act")

While the government has for the most part successfully attacked tax products or tax-motivated strategies that were in vogue in the late 1990s and in the 2000s, there were many cases that the Service did not get the chance to audit and thereby escaped unscathed by passage of the statute of limitations and there were also some instances where the Service suffered a judicial defeat.

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