法律英语词汇“conduit concept”的翻译、意思、用法、释义-法律词典

单词	conduit concept
释义	conduit concept 〈美〉(税法)通道概念税法上对某些实体及其所有人征税的方法。该方法允许特定纳税人在保持其身份的前提下通过其实体纳税。例如，在通道概念中，合伙的长期资产损失可分摊给合伙人，但当该实体为公司时则不可分摊。各种形式的通道概念常出现在合伙、信托、遗产和公司中。
随便看	executor testamentarius executor to the tenor executory executory accord executory bequest executory consideration executory contract executory contract of sale executory contract to sell executory devise executory estate executory instrument executory interests executory judgment executory license executory limitation executory process executory promise executory remainder executory sale executory trust executory unilateral accord executory use executory warranty executress

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