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

译者Celia，毕业于新加坡知名法学院，擅长翻译涉及信息和智能技术领域的法律文件。