look through principle

look-through principle. Tax. A doctrine for allocating transfer-gains taxes on real estate by looking beyond the entity possessing legal title to identify the beneficial owners of the property. [Cases: Internal Revenue 3071. C.J.S. Internal Revenue §§ 13–14.]

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词条贡献者

法律翻译Cathy，在一家英国银圈所担任专职法律翻译，擅长翻译有关城市基础设施领域的法律文件。