Codification of the Economic Substance Doctrine and the Gregory Case
Codification of the Economic Substance Doctrine and the Gregory Case
复制标题
经济实质原则和格雷戈里案例的编纂
DOI：
10.2308/jltr-50739
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发表时间：
2014
期刊：
影响因子：
--
通讯作者：
Tina Quinn
中科院分区：
文献类型：
--
作者：
Tonya K. Flesher;Tina Quinn
摘要：格雷戈里诉赫尔弗林案是公司重组领域的一个里程碑式的案例。从格雷戈里演变而来的概念包括商业目的测试、业务连续性、纳税人最大限度减少纳税义务的权利、分步交易原则和经济实质原则。财政部寻求将经济实质原则编纂成法律，作为遏制企业避税增长的必要武器。虽然自格雷戈里以来，这一原则一直是我们税收制度的一部分，但它已经被一些令人困惑和相互冲突的判例法所侵蚀。2010年（格雷戈里75周年），国会编纂了经济实质规则。为了理解这一新的立法，有必要探讨格雷戈里案的漫长而宏大的历史，以此为背景来考虑经济实体学说编纂的优缺点。
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 transaction doctrine, and the economic substance doctrine. The Treasury Department sought a codification of the economic substance doctrine as a necessary weapon to curb the growth of corporate tax shelters. While the doctrine had been part of the fabric of our tax system since Gregory, it had been eroded by some confusing and conflicting case law. In 2010 (the 75th anniversary of Gregory), Congress codified the economic substance rules. In order to understand this new legislation it is necessary to explore the long and grand history of the Gregory case as a backdrop for consideration of the merits and demerits of the codification of the economic substance doctrine.