• Episode 6 - Gregory v. Helvering

  • 2025/01/09
  • 再生時間： 24 分
  • ポッドキャスト

Episode 6 - Gregory v. Helvering

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  • サマリー

  • Our first landmark court case to review: the Business Purpose Doctrine.

    Gregory set up a separate company and shifted assets just to avoid tax. This case is commonly referenced in tax court cases dealing with entity and transaction structuring.

    We also run through other types of "grey areas" like sale-leasebacks, contingent liability planning, and TICs.
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あらすじ・解説

Our first landmark court case to review: the Business Purpose Doctrine.

Gregory set up a separate company and shifted assets just to avoid tax. This case is commonly referenced in tax court cases dealing with entity and transaction structuring.

We also run through other types of "grey areas" like sale-leasebacks, contingent liability planning, and TICs.
続きを読む 一部表示
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