Capital Gains
On March 30, the Health Care and Education Reconciliation Act of 2010 was signed into law by President Obama. Although most of the provisions of the act relate to the tax aspects of the companion health care reform legislation, the act also added Section 7701(o) to the Internal Revenue Code. Section 7701(o) codifies the economic substance doctrine and provides for a new set of penalties applicable to transactions that do not satisfy the requirements of this doctrine.
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