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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。
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full covenant
full coverage
full crew law(s)
full defense
full disclosure
full faith and credit (clause)
full hearing
full indorsement
full jurisdiction
full life
full name
full officer
full parden
full powers
full priority
full proof
full prosecution
full right
full-service lease
full settlement
full time
full-time child
full value
fully administered
full year
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更新时间:2026/9/1 13:00:34