Matches in DBpedia 2016-04 for { <http://wikidata.dbpedia.org/resource/Q7608040> ?p ?o }
Showing triples 1 to 16 of
16
with 100 triples per page.
- Q7608040 subject Q7485058.
- Q7608040 subject Q8586648.
- Q7608040 abstract "The step transaction doctrine is a judicial doctrine in the United States that combines a series of formally separate steps, resulting in tax treatment as a single integrated event. The doctrine is often used in combination with other doctrines, such as substance over form. The doctrine is applied to prevent tax abuse, such as tax shelters or bailing assets out of a corporation. The step transaction doctrine originated from a common law principle in Gregory v. Helvering, 293 U.S. 465 (1935), which allowed the court to recharacterize a tax-motivated transaction.".
- Q7608040 wikiPageWikiLink Q11201.
- Q7608040 wikiPageWikiLink Q1192543.
- Q7608040 wikiPageWikiLink Q167037.
- Q7608040 wikiPageWikiLink Q30.
- Q7608040 wikiPageWikiLink Q30216.
- Q7608040 wikiPageWikiLink Q4358351.
- Q7608040 wikiPageWikiLink Q5333550.
- Q7608040 wikiPageWikiLink Q6557492.
- Q7608040 wikiPageWikiLink Q7485058.
- Q7608040 wikiPageWikiLink Q8586648.
- Q7608040 wikiPageWikiLink Q9387240.
- Q7608040 comment "The step transaction doctrine is a judicial doctrine in the United States that combines a series of formally separate steps, resulting in tax treatment as a single integrated event. The doctrine is often used in combination with other doctrines, such as substance over form. The doctrine is applied to prevent tax abuse, such as tax shelters or bailing assets out of a corporation. The step transaction doctrine originated from a common law principle in Gregory v. Helvering, 293 U.S.".
- Q7608040 label "Step transaction doctrine".