Statements (13)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
gptkb:tax_law
corporate transactions tax shelters |
| gptkbp:contrastsWith |
form over substance doctrine
|
| https://www.w3.org/2000/01/rdf-schema#label |
business purpose doctrine
|
| gptkbp:originatedIn |
gptkb:United_States_federal_courts
|
| gptkbp:purpose |
prevent tax avoidance
|
| gptkbp:relatedTo |
gptkb:economic_substance_doctrine
|
| gptkbp:requires |
transaction must have substantial business purpose
|
| gptkbp:usedIn |
gptkb:United_States
|
| gptkbp:bfsParent |
gptkb:Gregory_v._Helvering
|
| gptkbp:bfsLayer |
6
|