Description of the Chairman's Modification to the Provisions of the "Jobs and Growth Tax Act of 2003": Scheduled for Markup by the Senate Committee on Finance on May 8, 2003


OCLC Number: 54663018 Excerpt: ...II. NEW PROVISIONS A. Proposals Designed to Curtail Tax Shelters 1. Clarification of the economic substance doctrine Present Law In general The Code provides specific rules regarding the computation of taxable income, including the amount, timing, source, and character of items of income, gain, loss and deduction. These rules are designed to provide for the computation of taxable income in a manner that provides for a degree of specificity to both taxpayers and the government. Taxpayers ...

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