法律英语词汇“passive loss”的翻译、意思、用法、释义-法律词典

单词	passive loss
释义	passive loss 〈美〉消极损失在税法中，下列三方面的任何损失均为消极损失：１来自于纳税人未实质参与的活动中的损失；２来自于租赁活动的损失，但个人积极参与者除外；３来自避税活动的损失。消极损失的扣减建立在其活动的时间和类型的基础上并受到限制。在进行投资活动的年度中，任何为实际发生的年度所限制的消极损失可全额扣减。消极损失限制从1987年起开始逐步采用。(→passive income; portfolio income)
随便看	defeasive defeat defeazance defect defect in highway or street defect in ways, works, or machinery defective defective condition defective execution defective highway defective or broken fixtures defective pleadings defective product defective record defective street defective title defective title to instrument defective title to real estate defective verdict defect of form defect of heirs defect of parties defect of substance defectu juris defectum

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