Statements (11)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
gptkb:tax_law
|
| gptkbp:namedAfter |
gptkb:Gregory_v._Helvering
|
| gptkbp:originatedIn |
1935 Supreme Court decision
|
| gptkbp:purpose |
prevent tax avoidance
|
| gptkbp:relatedTo |
gptkb:substance_over_form_doctrine
|
| gptkbp:usedIn |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:Sir_William_Henry_Gregory
gptkb:The_Great_Hunger |
| gptkbp:bfsLayer |
7
|
| https://www.w3.org/2000/01/rdf-schema#label |
Gregory Clause
|