法律英语词汇“Cohan Rule”的翻译、意思、用法、释义-法律词典

单词	Cohan Rule
释义	Cohan Rule 〈美〉(税法)科汉规则对旅行、娱乐和商务赠与，如纳税人请求减税，应提出准确记录或充分的证据予以证明。如纳税人部分支出作为普通和必要的支出具有可减税的性质而无法确认的，则其中的50%可准予减税。
随便看	constructed value Constructio legis non facit injuriam. construction construction contract construction interest construction lien construction loan construction mortgage construction of law construction of will construction warranty construction work constructive constructive acceptance constructive admission constructive adverse possession constructive annexation constructive assent constructive assignment constructive attachment constructive authority constructive bailment constructive breach constructive breaking into a house constructive condition

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。