- substance over form doctrine
- доктрина приоритета содержания над формой
Англо-русский экономический словарь.
substance over form doctrine
Смотреть что такое "substance over form doctrine" в других словарях:
doctrine and dogma — ▪ religion Introduction the explication and officially acceptable version of a religious teaching. The development of doctrines and dogmas has significantly affected the traditions, institutions, and practices of the religions of the world … Universalium
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Christian Doctrine — Christian Doctrine † Catholic Encyclopedia ► Christian Doctrine Taken in the sense of the act of teaching and the knowledge imparted by teaching , this term is synonymous with CATECHESIS and CATECHISM. Didaskalia, didache, in the… … Catholic encyclopedia
Abstention doctrine — United States Federal Civil Procedure Doctrines Justiciability Advisory … Wikipedia
Exhausted combination doctrine — The exhausted combination doctrine, also referred to as the doctrine of the Lincoln Engineering case, is the doctrine of U.S. patent law that when an inventor invents a new, unobvious device and seeks to patent not merely the new device but also… … Wikipedia
Erie doctrine — The Erie Doctrine provides that a federal court sitting in diversity jurisdiction over a state law claim must apply state substantive common law in resolving the dispute. The Erie doctrine is a fundamental legal doctrine of civil procedure in the … Wikipedia
Gregory v. Helvering — Infobox SCOTUS case Litigants = Gregory v. Helvering ArgueDateA = December 4 ArgueDateB = 5 ArgueYear = 1934 DecideDate = January 7 DecideYear = 1935 FullName = Evelyn Gregory v. Guy T. Helvering, Commissioner of Internal Revenue USVol = 293… … 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
Adelaide Steamship Company — The Adelaide Steamship Company logo with motto Festina Lente (Hasten slowly) … Wikipedia
List of legal doctrines — The following is a list of legal concepts and principles, most of which apply under common law jurisdictions. *Attractive nuisance *Business purpose *Calculus of negligence *Caveat venditor *Caveat emptor *Continuing tort *Contra proferentem… … 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
