antiabuse

(ˌæntɪəˈbjuːs)

adj

designed to prevent abuse

References in periodicals archive ?

In addition to the above two rules, antiabuse rules were implemented to recharacterize a covered debt instrument as stock if it is issued with the principal purpose of avoiding the application of those rules.

Determining the Treatment of Certain Interests in Corporations as Stock or Indebtedness: Final Regulations to Address Inversions and Earnings Stripping

Jackel said it was also noteworthy that the government failed to raise the antiabuse rule of the regulation that allows the IRS to apply an aggregate approach to partnerships where the IRS determines it is appropriate to do so unless the taxpayer can establish that entity treatment is provided by the statute or regulation at issue and the tax results of entity treatment were clearly contemplated.

United States : Monte Jackel Quoted in Tax Notes Today, Authors MNE Tax Article on Tax Courts Grecian Magnesite Mining Ruling

ambiguous nature of 'judicial antiabuse standards', the

Combating an unjustified tax benefit in the Russian Federation

Some of the guidance was developed from an antiabuse perspective, establishing implicit bright lines through rebuttable presumptions that are difficult to overcome.

The new revenue recognition standard: implications for healthcare companies

7) Antiabuse rules would prevent tax-motivated sales of assets to governments and nonprofits and tax-motivated conversion of rental housing to owner-occupied use in anticipation of the reform.

Tax and spending reform for fiscal stability and economic growth

In a MANIC on the use of antiabuse messages, the originator of the MANIC notes the possibility of bigger kids not being able to view the message or having a way to contact authorities.

Facilitating online discussions at a manic pace: a new strategy for an old problem

Marketable securities, however, generally would not include stock (or a partnership interest) issued by a member of the expanded affiliated group that, after the acquisition, includes the foreign acquiring corporation (subject to an antiabuse rule).

Regs. define disregarded stock for purposes of sec. 7874 inversion transactions

25) Alan Gunn, The Use and Misuse of Antiabuse Rules: Lessons from the Partnership Antiabuse Regulations, 54 SMU L.

Codifying and "miscodifying" judicial anti-abuse tax doctrines

Speaking on background, Vatican officials say that leadership of that commission will be appointed shortly and an initial meeting could take place as early as February It's likely to be housed within the Congregation for the Doctrine of the Faith, the Vatican's powerful doctrinal watchdog agency that since 2001 has also played the lead role in coordinating antiabuse efforts.

Va defends recto reeord on sex abase policies

Subchapter K has antiabuse rules that generally provide that the provisions of Subchapter K and the regulations thereunder must be applied in a manner that is consistent with the intent of Subchapter K.

Basis: inside out or just right?

Tired as she may have been following an uphill political campaign the last three months, it appears Hontiveros has yet to forget her activist roots that first took her to the streets, including the anticorruption and antiabuse demonstrations during the Arroyo administration.

Risa Hontiveros banks on people's 'revenge'

Other portions of the discussion draft include a number of antiabuse rules to prevent erosion of the tax base in the U.