例句與造句

1. Similar to the substance doctrine, the step transaction doctrine treats a series of formally separate steps as a single transaction to determine what really was going on with the transaction.
2. There are three tests for applying the step transaction doctrine : ( 1 ) a binding commitment, ( 2 ) a mutual interdependence of steps, or ( 3 ) the intent of particular result.
3. However, various tax professionals opposed the changes, arguing that the threshold for defining an extraordinary transaction was far too low, and that existing internal revenue regulations, as well as common law doctrines such as the principle of substance over form and the step transaction doctrine, were already sufficient to combat any abuses of the check-the-box rules.
4. It's difficult to find step transaction doctrine in a sentence. 用step transaction doctrine造句挺難的