The Substance Over Form Doctrine Allows the IRS to Look

question 27

True/False

The substance over form doctrine allows the IRS to look through the legal formalities of a transaction to determine its true economic nature.

---

Definitions:

Neutrally Evolving Allele

An allele that changes in frequency within a population without being under the influence of natural selection, due to random genetic drift.

Coalescent Events

Points in time where two or more genetic lineages have a common ancestor, used in models predicting the genetic structure of populations over time.

Population Size

The number of individuals within a specific species living in a particular geographic area.