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National Tax Conference 2019

NTA1942 - Tax Doctrines Tax Geeks Need to Know to Be Better Tax Practitioners

Nov 14, 2019 3:40pm ‐ Nov 14, 2019 4:30pm

Standard: $49.00


From substance over form to duty of consistency, non-delegable duties, substitute for ordinary income, and many more, often, knowing a tax doctrine is key to identifying an issue or finding a tax answer. This presentation covers numerous tax doctrines and when and how to apply them.

Learning Objectives:
  • Understand various tax doctrines that apply to income recognition, ability to amend tax results, identifying the taxable party, when transactions lack substance, and much more.
  • Identify when key tax doctrines may be relevant in understanding or supporting a tax treatment or result.


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