请输入您要查询的单词:
单词
collapsible partnership
释义
collapsible partnership
〈美〉预定可随时清算的合伙
一种合伙,目的在于在应税所得实现前进行解散〔dissolve〕,但是,合伙人为其在合伙中全部或部分利益而在交换中接受的财产的公平市价〔fair market value〕或钱款归属于未成立的具有接收能力的合伙,合伙财产存货清单〔inventory items〕中所列明的增值部分作为财产买卖或交换中已实现的应税收入而不作为固定资产〔capital asset〕。
随便看
international law and national law
International Law Association
International Law Commission
international legal person
international legislation
International Maritime Bureau/IMB
International Maritime Committee
International Maritime Organization/IMO
International Maritime Satellite Organization/INMARSAT
International Military Tribunals
international minimum standard
International Monetary Fund/IMF
international morality
international organization
International Organization Immunities Act
International Peace Conference
international person
international personality
international private law
international public law
international public policy
International Red Cross
International Refugee Organization/IRO
international regimes
international river
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。
Copyright © 2000-2023 Newdu.com.com All Rights Reserved
更新时间:2026/8/15 9:40:20