Substance Over Form Doctrine Law and Legal Definition
Substance Over Form Doctrine is the doctrine which allows the tax authorities to ignore the legal form of an arrangement and to look to its actual substance in order to prevent artificial structures from being used for tax avoidance purposes.
Legal Definition list
- Substance Abuse Treatment
- Substance Abuse Professional
- Substance Abuse and Mental Health Services Administration [SAMHSA]
- Substance Abuse
- Subsisting Demand
- Substance Over Form Doctrine
- Substandard Risk
- Substantial Abuse ( Bankruptcy)
- Substantial Assistance
- Substantial Awareness Test
- Substantial Capacity Test