(1)资本收益；资本利得(→capital gain)

(2)(税法)资本退还
退还纳税人的对纳税人个人费用〔individual's cost〕和资本征收的所得税税款。因为资本和个人费用不应作为所得征税。

• situs for taxation
• si universitas ad unum redit
• Si vasallus feudum dissipaverit, aut insigni detrimento deterius fecerit, privabitur.
• sive sit masculus sive foemina
• Sive tota res evincatur, sive pars, habet regressum emptor in venditorem.
• Six Acts
• six clerks
• six clerks in chancery
• Sixhindi
• six months' rule
• sixpenny writ office
• Sixteenth Amendment
• Sixth Amendment
• sixth degree
• sixty clerks
• sixty-day notice
• S.J.D.
• skeleton bill
• skeleton bill of exceptions
• skeleton minutes
• skiagraph
• skilled witness
• skinpop
• skip-tracing
• skip-tracing agency