Amicus Deadline On Economic Substance Doctrine Extended In Microcaptive Case

( August 23, 2024, 9:04 AM EDT) -- WASHINGTON, D.C. — A U.S. Tax Court judge who ordered supplemental briefing regarding the “economic substance doctrine” in consolidated cases involving purported microcaptive insurance companies and invited amicus curiae briefs “given the novelty of the issues” on Aug. 22 extended the deadline to move for leave to file a brief as amicus to Sept. 6....

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