taxObjective
P106023
predicate
Indicates the purpose or goal related to taxation that an entity aims to achieve.
All labels observed (1)
| Label | Occurrences |
|---|---|
| taxObjective canonical | 1 |
Sample triples (1)
| Subject | Object |
|---|---|
|
Gregory caused a new corporation to be formed, transferred appreciated stock to it, then liquidated it to obtain the stock at capital gains rates.
surface form:
Helvering v. Gregory
|
to obtain capital gains treatment instead of ordinary income or dividend treatment ⓘ |