Question: If a certain transaction has been taxed in a certain way in the past, the doctrine of Blank _ _ _ _ _ _ dictates

If a certain transaction has been taxed in a certain way in the past, the doctrine of Blank______ dictates that if a person structures their transaction in a similar fashion, it will be taxed in the same way.
Multiple choice question.
substantial performance
stare decisis
frustration of purpose
commercial impracticability

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