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Keywords: Gregory
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Journal Articles
Codification of the Economic Substance Doctrine and the Gregory Case
Available to Purchase
The ATA Journal of Legal Tax Research (2014) 12 (1): 1–16.
Published: 01 February 2014
...Tonya K. Flesher; Tina Steward Quinn ABSTRACT Gregory v. Helvering is a landmark case in the area of corporate reorganizations. The concepts that evolved from Gregory include the business purpose test, continuity of business, the taxpayer's right to minimize tax liability, step...
