See economic substance in All languages combined, or Wiktionary
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"A substantial purpose (aside from reduction of tax liability) and an economic effect (aside from the tax effect), which a transaction must have in order to qualify for any tax benefits."
],
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"raw_glosses": [
"(US, economics, law) A substantial purpose (aside from reduction of tax liability) and an economic effect (aside from the tax effect), which a transaction must have in order to qualify for any tax benefits."
],
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"word": "economic substance"
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"A substantial purpose (aside from reduction of tax liability) and an economic effect (aside from the tax effect), which a transaction must have in order to qualify for any tax benefits."
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"economics",
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"(US, economics, law) A substantial purpose (aside from reduction of tax liability) and an economic effect (aside from the tax effect), which a transaction must have in order to qualify for any tax benefits."
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Download raw JSONL data for economic substance meaning in English (1.2kB)
This page is a part of the kaikki.org machine-readable English dictionary. This dictionary is based on structured data extracted on 2024-11-28 from the enwiktionary dump dated 2024-11-21 using wiktextract (65a6e81 and 0dbea76). The data shown on this site has been post-processed and various details (e.g., extra categories) removed, some information disambiguated, and additional data merged from other sources. See the raw data download page for the unprocessed wiktextract data.
If you use this data in academic research, please cite Tatu Ylonen: Wiktextract: Wiktionary as Machine-Readable Structured Data, Proceedings of the 13th Conference on Language Resources and Evaluation (LREC), pp. 1317-1325, Marseille, 20-25 June 2022. Linking to the relevant page(s) under https://kaikki.org would also be greatly appreciated.