Statements (9)
| Predicate | Object | 
|---|---|
| gptkbp:instanceOf | gptkb:law | 
| gptkbp:appliesTo | tax avoidance | 
| gptkbp:namedAfter | gptkb:Gregory_v._Helvering | 
| gptkbp:purpose | prevent tax avoidance through artificial transactions | 
| gptkbp:relatedTo | gptkb:tax_law | 
| gptkbp:usedIn | United States tax law | 
| gptkbp:bfsParent | gptkb:Great_Famine | 
| gptkbp:bfsLayer | 5 | 
| https://www.w3.org/2000/01/rdf-schema#label | Gregory clause |