41:I[185,["/_next/static/chunks/3xnt26d00_zk-.js","/_next/static/chunks/0gtn0si1crxii.js","/_next/static/chunks/42spz6paskvb6.js","/_next/static/chunks/06x30xgfe6iur.js","/_next/static/chunks/1pfyc3q3c61jb.js","/_next/static/chunks/35-gbipsuw5b6.js"],"SendEmailButton"] 43:I[63625,["/_next/static/chunks/3xnt26d00_zk-.js","/_next/static/chunks/0gtn0si1crxii.js","/_next/static/chunks/42spz6paskvb6.js","/_next/static/chunks/06x30xgfe6iur.js","/_next/static/chunks/1pfyc3q3c61jb.js","/_next/static/chunks/35-gbipsuw5b6.js"],"AddToLibraryButton"] 44:I[29721,["/_next/static/chunks/3xnt26d00_zk-.js","/_next/static/chunks/0gtn0si1crxii.js","/_next/static/chunks/42spz6paskvb6.js","/_next/static/chunks/06x30xgfe6iur.js","/_next/static/chunks/1pfyc3q3c61jb.js","/_next/static/chunks/35-gbipsuw5b6.js"],"ShareButton"] 45:I[58016,["/_next/static/chunks/3xnt26d00_zk-.js","/_next/static/chunks/0gtn0si1crxii.js","/_next/static/chunks/42spz6paskvb6.js","/_next/static/chunks/06x30xgfe6iur.js","/_next/static/chunks/1pfyc3q3c61jb.js","/_next/static/chunks/35-gbipsuw5b6.js"],"ProcessEpisodeButton"] 46:I[45269,["/_next/static/chunks/3xnt26d00_zk-.js","/_next/static/chunks/0gtn0si1crxii.js","/_next/static/chunks/42spz6paskvb6.js","/_next/static/chunks/06x30xgfe6iur.js","/_next/static/chunks/1pfyc3q3c61jb.js","/_next/static/chunks/35-gbipsuw5b6.js"],"SignupCTA"] 3a:["$","span",null,{"aria-hidden":true,"children":"·"}] 3b:["$","span",null,{"children":"00:37:15"}] 42:T4c2,

Brian Reed of Alvarez & Marsal discusses the application of the economic substance doctrine in Liberty Global Inc. v. United States and the questions raised by the Tenth Circuit's interpretation.

For more, read the following articles in Tax Notes:

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Credits
Host: David D. Stewart
Executive Producers: Jeanne Rauch-Zender, Paige Jones
Producer: Jordan Parrish
Audio Editor: Laura Kondourajian