Step transaction doctrine
id:
step-transaction-doctrine-295-117488
title:
Step transaction doctrine
text:
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), whi
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Step_transaction_doctrine
date created:
date modified:
2022-04-06T19:17:23Z
main entity:
{"identifier":"Q7608040","url":"https://www.wikidata.org/entity/Q7608040"}
image:
fields total:
13
integrity:
13