Matches in DBpedia 2014 for { <http://dbpedia.org/resource/Economic_substance> ?p ?o. }
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- Economic_substance abstract "Economic substance is a doctrine in the tax law of the United States under which a transaction must have an economic purpose aside from reduction of tax liability in order to be considered valid. This doctrine is used to determine whether tax shelters, or strategies used to reduce tax liability, are considered "abusive" by the Internal Revenue Service.It was adopted into law as part of the 2010 Patient Protection and Affordable Care Act.".
- Economic_substance wikiPageExternalLink economic_substance_(1_25_05).pdf.
- Economic_substance wikiPageID "18614602".
- Economic_substance wikiPageRevisionID "545380576".
- Economic_substance hasPhotoCollection Economic_substance.
- Economic_substance subject Category:Legal_doctrines_and_principles.
- Economic_substance subject Category:Taxation_in_the_United_States.
- Economic_substance subject Category:United_States_law.
- Economic_substance type Abstraction100002137.
- Economic_substance type Belief105941423.
- Economic_substance type Cognition100023271.
- Economic_substance type Content105809192.
- Economic_substance type Doctrine105943300.
- Economic_substance type LegalDoctrinesAndPrinciples.
- Economic_substance type PsychologicalFeature100023100.
- Economic_substance comment "Economic substance is a doctrine in the tax law of the United States under which a transaction must have an economic purpose aside from reduction of tax liability in order to be considered valid. This doctrine is used to determine whether tax shelters, or strategies used to reduce tax liability, are considered "abusive" by the Internal Revenue Service.It was adopted into law as part of the 2010 Patient Protection and Affordable Care Act.".
- Economic_substance label "Economic substance".
- Economic_substance label "經濟實質".
- Economic_substance sameAs m.04gp7fp.
- Economic_substance sameAs Q5333550.
- Economic_substance sameAs Q5333550.
- Economic_substance sameAs Economic_substance.
- Economic_substance wasDerivedFrom Economic_substance?oldid=545380576.
- Economic_substance isPrimaryTopicOf Economic_substance.