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- Q5607250 subject Q6996306.
- Q5607250 subject Q6997985.
- Q5607250 subject Q6998653.
- Q5607250 subject Q8832085.
- Q5607250 abstract "Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that where a transaction has no substantial business purpose other than the avoidance or reduction of Federal tax, the tax law will not regard the transaction. The doctrine of substance over form is essentially that, for Federal tax purposes, a taxpayer is bound by the economic substance of a transaction where the economic substance varies from its legal form.".
- Q5607250 wikiPageWikiLink Q11201.
- Q5607250 wikiPageWikiLink Q1234807.
- Q5607250 wikiPageWikiLink Q1303850.
- Q5607250 wikiPageWikiLink Q1308197.
- Q5607250 wikiPageWikiLink Q15279749.
- Q5607250 wikiPageWikiLink Q16931944.
- Q5607250 wikiPageWikiLink Q250479.
- Q5607250 wikiPageWikiLink Q493155.
- Q5607250 wikiPageWikiLink Q5152821.
- Q5607250 wikiPageWikiLink Q5333550.
- Q5607250 wikiPageWikiLink Q6602316.
- Q5607250 wikiPageWikiLink Q6996306.
- Q5607250 wikiPageWikiLink Q6997985.
- Q5607250 wikiPageWikiLink Q6998653.
- Q5607250 wikiPageWikiLink Q7892233.
- Q5607250 wikiPageWikiLink Q8832085.
- Q5607250 wikiPageWikiLink Q908639.
- Q5607250 wikiPageWikiLink Q9387240.
- Q5607250 fullname "Evelyn Gregory v. Guy T. Helvering, Commissioner of Internal Revenue".
- Q5607250 type Case.
- Q5607250 type LegalCase.
- Q5607250 type SupremeCourtOfTheUnitedStatesCase.
- Q5607250 type UnitOfWork.
- Q5607250 type Situation.
- Q5607250 type Thing.
- Q5607250 type Q2334719.
- Q5607250 comment "Gregory v. Helvering, 293 U.S. 465 (1935), was a landmark decision by the United States Supreme Court concerned with U.S. income tax law. The case is cited as part of the basis for two legal doctrines: the business purpose doctrine and the doctrine of substance over form. The business purpose doctrine is essentially that where a transaction has no substantial business purpose other than the avoidance or reduction of Federal tax, the tax law will not regard the transaction.".
- Q5607250 label "Gregory v. Helvering".
- Q5607250 name "Evelyn Gregory v.Guy T. Helvering, Commissioner of Internal Revenue".