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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Economic substance ： ウィキペディア英語版 Economic substance Economic substance is a doctrine in the tax law of the United States under which a transaction must have an economic purpose aside from reduction of tax liability in order to be considered valid. This doctrine is used to determine whether tax shelters, or strategies used to reduce tax liability, are considered "abusive" by the Internal Revenue Service.〔(''The Economic Substance Doctrine in the Current Tax Shelter Environment'' ): Remarks by Donald L. Korb, Chief Counsel of the Internal Revenue Service〕 It was adopted into law as part of the 2010 Patient Protection and Affordable Care Act.〔(【引用サイトリンク】title=The Obameter: Require economic justification for tax changes - PolitiFact )〕 ==See also== * Step transaction doctrine * Substance over form * ''Gregory v. Helvering'' 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Economic substance」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.