Lithology sense of displacement across the zone. In igneous rocks, small-scale structures are mostly observed in lavas such as pahoehoe versus ʻAʻā basaltic flows, and pillows showing eruption within a body of water or beneath ice. Unconsolidated surficial materials may also be given a lithology. This is defined by grain size and composition, and is often attached to an interpretation of how the unit formed. Surficial lithologies can be given to lacustrine, coastal, fluvial, aeolian, glacial, and recent volcanic deposits, among others. Examples of surficial lithology classifications used by the US Geological Survey are, "Glacial Till, Loamy", "Saline Lake Sediment", and
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