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- Step_transaction_doctrine 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) that allowed the court to recharacterize a tax-motivated transaction.".
- Step_transaction_doctrine wikiPageID "30508864".
- Step_transaction_doctrine wikiPageRevisionID "605291333".
- Step_transaction_doctrine hasPhotoCollection Step_transaction_doctrine.
- Step_transaction_doctrine subject Category:Legal_doctrines_and_principles.
- Step_transaction_doctrine subject Category:Taxation_in_the_United_States.
- Step_transaction_doctrine type Abstraction100002137.
- Step_transaction_doctrine type Belief105941423.
- Step_transaction_doctrine type Cognition100023271.
- Step_transaction_doctrine type Content105809192.
- Step_transaction_doctrine type Doctrine105943300.
- Step_transaction_doctrine type LegalDoctrinesAndPrinciples.
- Step_transaction_doctrine type PsychologicalFeature100023100.
- Step_transaction_doctrine 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.".
- Step_transaction_doctrine label "Step transaction doctrine".
- Step_transaction_doctrine sameAs m.0g9z5zz.
- Step_transaction_doctrine sameAs Q7608040.
- Step_transaction_doctrine sameAs Q7608040.
- Step_transaction_doctrine sameAs Step_transaction_doctrine.
- Step_transaction_doctrine wasDerivedFrom Step_transaction_doctrine?oldid=605291333.
- Step_transaction_doctrine isPrimaryTopicOf Step_transaction_doctrine.