id	keyword
ftr-359	tax
ftr-359	section
ftr-359	transaction
ftr-359	substance
ftr-359	substance doctrine
ftr-359	taxpayer
ftr-359	new
ftr-359	7701(o
ftr-359	court
ftr-359	business
ftr-359	section 7701(o
ftr-359	tax benefits
ftr-359	mistake
ftr-359	income
ftr-359	purpose
ftr-359	cir
ftr-359	tax court
ftr-359	u.s
ftr-359	income tax
ftr-359	loss
ftr-359	subsidiary
ftr-359	commissioner