Statements (18)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:law
|
| gptkbp:appliesTo |
federal income tax
United States tax law tax shelters tax motivated transactions |
| gptkbp:codifiedIn |
Internal Revenue Code Section 7701(o)
|
| gptkbp:codifiedYear |
2010
|
| gptkbp:enforcedBy |
gptkb:U.S._courts
|
| https://www.w3.org/2000/01/rdf-schema#label |
economic substance doctrine
|
| gptkbp:purpose |
prevent tax avoidance
|
| gptkbp:relatedTo |
sham transaction doctrine
step transaction doctrine |
| gptkbp:requires |
transaction must have business purpose
transaction must have economic substance |
| gptkbp:usedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:bfsParent |
gptkb:Frank_Lyon_Company_v._United_States
gptkb:business_purpose_doctrine |
| gptkbp:bfsLayer |
7
|