Lithology 7. The naming of a lithology is based on the rock type. The three major rock types are sedimentary, igneous, metamorphic. Sedimentary rocks are further classified by whether they are siliciclastic or carbonate. Siliciclastic sedimentary rocks are then subcategorized based on their grain size distribution and the relative proportions of quartz, feldspar, and lithic (rock) fragments. Carbonate rocks are classified with the Dunham or Folk classification schemes according to the constituents of the carbonate rock. The name of an igneous rock requires information on crystal size and mineralogy. This classification can often be performed with a QAPF diagram. Metamorphic rock
Economic substance taxpayer must have had a "substantial purpose" for entering into the transaction, apart from the Federal income tax effects. References to the Economic Substance Doctrine were enacted as subsection (o) of section 7701 of the Internal Revenue Code by section 1409 of the Health Care and Education Reconciliation Act of 2010. Economic substance Economic substance is a doctrine in the tax law of the United States under which a transaction must have both a substantial purpose aside from reduction of tax liability and an economic effect aside from the tax effect in order to be considered valid. This doctrine is