WVC 11 - 10 E- 3
§11-10E-3. "Tax avoidance transaction" defined.
For purposes of this article, the term "tax avoidance
transaction" means a plan or arrangement devised for the principal
purpose of avoiding federal or state income tax or both. Tax
avoidance transactions include, but are not limited to, "listed
transactions" as defined in Treasury Regulations Section
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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