# The Economic Substance Doctrine: Recent Significant Legal Decisions
> **Short Report** · 2007-01-29 · `RS22586`
## Report
- **CRS ID:** RS22586
- **Series:** Short Report
- **Publication date:** 2007-01-29
## Documents
- [PDF](https://www.everycrsreport.com/files/20070129_RS22586_f72e0f571165979e4d54063b2fe0b82af9aad210.pdf)
- [HTML](https://www.everycrsreport.com/files/20070129_RS22586_b8b13c7ce91f0d4498b1cd17bdab8dbc2b17f9fd.html)
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