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letter ruling
释义
letter ruling
(税法)(税务部门的)书面答复
由美国财政部国内税务署〔Internal Revenue Service/IRS〕就纳税人的征询而作出的答覆,其内容是对纳税人就某一特定交易的纳税义务进行解释。
(=private letter ruling)
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reasonable cause
reasonable charge
reasonable compensation
reasonable diligence
reasonable doubt
reasonable excuse
reasonable expectation
reasonable expectation doctrine
reasonable facilities
reasonable force
reasonable ground for prosecution
reasonable grounds
reasonable hour
reasonable inference rule
reasonable man
reasonable man doctrine
reasonable man rule
reasonable man standard
reasonable means of conveyance
reasonable notice
reasonable part(s)
reasonable person
reasonable police regulation
reasonable price
reasonable probability
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更新时间:2026/5/7 4:44:40