法律英语词汇“capital loss”的翻译、意思、用法、释义-法律词典

单词	capital loss
释义	capital loss 〈美〉(税法)资本损失；资本亏损指在资本资产出售或交易过程中发生的损失。资本亏损可用以冲抵资本利得，以减免联邦所得税的应纳税额。在1988年以前，短期资本亏损只能冲抵短期资本利得，长期资本亏损只能冲抵长期资本利得。在1988年以后已不再作此要求。
随便看	substance vs. form concept substantial adverse claim substantial breach substantial capacity test substantial claim substantial compliance substantial compliance rule substantial consummation of reorganization plan substantial damages substantial destruction substantial equivalent substantial equivalent of patented device substantial error substantial evidence substantial evidence rule substantial justice substantial justice rule substantially justified substantially prevailing party substantially reversed substantial performance substantial performance doctrine substantial possession substantial right substantive consolidation

法律词典收录了48440条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。