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Exact(32)
"The court below finds that the transaction in which O.T.C. and Long-Term engaged lacked economic substance and therefore must be disregarded for tax purposes," Judge Arterton wrote.
Thus, considering the relevant economic advantages, a commercial tritium surplus production should not be disregarded for first generation fusion power plant designs, in particular for ICF plant designs.
Servs., Inc. v. Barbizet, 2006 WL 1980337, at *3 (Del.Ch. July 11 , 2006 ("Conclusory statements, without supporting factual averments, will be disregarded for the purposes of defendants' 12(b)(6) motion to dismiss".).
The doctrine, created by judges in tax cases, holds that if a transaction has no purpose except to avoid taxes it lacks economic substance and can be disregarded for tax purposes.
These results indicate that these effects cannot be disregarded for such a simple thin plate but for a real bridge girder with a more complex cross-section and with delicate aerodynamic control devices.
Reprints Related items Long-Term Capital Management: Caveat emptorMay 27th 1999 The risk businessOct 15th 1998 Long-term sickness?Oct 1st 1998The judge found that LTCM's arrangements "lacked economic substance and should therefore be disregarded for federal tax purposes".
Similar(28)
Misclassified data points were disregarded for final classification.
The other rats were disregarded for further analysis.
Hence the transition from one sentence to another logically equivalent one is disregarded for the purposes of meaning concepts.
Consequently, an everyday landscape, with hazardous waste as well as places of great potential for recreation, has been disregarded for decades.
The man at the window was disregarded for a while when the president moved to the next order of business--the Worth girl.
More suggestions(1)
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com