Question: The substance over form concept: a . Mandates that the last step is the most important step. b . Must be resolved by the Tax

The substance over form concept:
a. Mandates that the last step is the most important step.
b. Must be resolved by the Tax Court.
c. Can disregard any one step in determining the substance of the event.
d. Is a legislative concept.
e. Must involve at least five steps.

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