Which of the following are the two pervasive judicial doctrines that often limit the taxpayer's ability to employ effective planning techniques?

Question

Quizplus · Accepted Answer

The two pervasive judicial doctrines that often limit taxpayer's ability to employ effective planning techniques are the business purpose doctrine and substance over form doctrine. These doctrines require that transactions have a legitimate business purpose and that their form matches their substance for tax purposes. The other options mentioned in the question are not correct.

Which of the Following Are the Two Pervasive Judicial Doctrines