step transaction doctrine

step transaction doctrine
step transaction doctrine n: a doctrine in tax law: a series of separate but related transactions may be viewed as a single transaction and the tax liability may be based on that transaction rather than the individual transactions in the series

Merriam-Webster’s Dictionary of Law. . 1996.

Игры ⚽ Нужен реферат?

Look at other dictionaries:

  • Step-Saver Data Systems, Inc. v. Wyse Technology — ! bgcolor= 6699FF | Case opinions | ! bgcolor= 6699FF | Laws applied U.C.C. § 2 207 Step Saver Data Systems, Inc. v. Wyse Technology , [http://www.openjurist.org/939/f2d/91/step saver data systems inc v wyse technology 939 F.2d 91] (3rd Cir.… …   Wikipedia

  • Bush Doctrine — The Bush Doctrine is a phrase used to describe various related foreign policy principles of United States president George W. Bush, created in the wake of the September 11, 2001 attacks. The phrase initially described the policy that the United… …   Wikipedia

  • Tax shelter — Tax shelters are any method of reducing taxable income resulting in a reduction of the payments to tax collecting entities, including state and federal governments. The methodology can vary depending on local and international tax laws.In North… …   Wikipedia

  • Entity classification election — For United States income tax purposes, a business entity may elect to be treated either as a corporation or as other than a corporation.[1] This entity classification election is made by filing Internal Revenue Service Form 8832. Absent filing… …   Wikipedia

  • contract — contractee, n. contractible, adj. contractibility, contractibleness, n. contractibly, adv. n., adj., and usu. for v. 16 18, 22, 23 /kon trakt/; otherwise v. /keuhn trakt /, n. 1. an agreement between two or more parties for the doing or not doing …   Universalium

  • Luther, Martin — • Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546 Catholic Encyclopedia. Kevin Knight. 2006. Luther, Martin      …   Catholic encyclopedia

  • Luther —     Martin Luther     † Catholic Encyclopedia ► Martin Luther     Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546.     His father, Hans, was a… …   Catholic encyclopedia

  • Martin Luther —     Martin Luther     † Catholic Encyclopedia ► Martin Luther     Leader of the great religious revolt of the sixteenth century in Germany; born at Eisleben, 10 November, 1483; died at Eisleben, 18 February, 1546.     His father, Hans, was a… …   Catholic encyclopedia

  • china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material …   Universalium

  • China — /chuy neuh/, n. 1. People s Republic of, a country in E Asia. 1,221,591,778; 3,691,502 sq. mi. (9,560,990 sq. km). Cap.: Beijing. 2. Republic of. Also called Nationalist China. a republic consisting mainly of the island of Taiwan off the SE coast …   Universalium

Share the article and excerpts

Direct link
Do a right-click on the link above
and select “Copy Link”