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legal fiction

   Also found in: Legal, Wikipedia 0.03 sec.
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legal fiction


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The incorporation doctrine is a legal fiction introduced in the 1920s, five decades after the 14th Amendment was ratified.
The nominee theory attempts to discern whether a taxpayer has engaged in a legal fiction, for federal tax purposes, by placing title to property in the hands of another while actually retaining all or some of the benefits of being the true owner.
Behind that legal fiction lies a moral fiction, and one which is vital to the self-image of society.
 
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