法律英语词汇“Main Pot”的翻译、意思、用法、释义-法律词典

单词	Main Pot
释义	Main Pot n: a step in calculating tax liability under Internal Revenue Code section 1231 in which all qualified transactions are netted to determine if the result is a loss or gain – called also Big Pot, Hodge Podge, hotchpot;; compare casualty pot ◇ The transactions netted in the Main Pot are as follows: casualties in the Casualty Pot if they have netted a gain; sales, exchanges, or condemnations of depreciable or real property used in a business for more than one year; and condemnations of capital assets held for more than one year in connection with a trade or business or transaction entered into for profit. If the net result is a gain, then the transactions are treated as long-term capital gains and losses.
随便看	veniremember venireperson venture venture capital venue verbal act verdict verification verify vertical agreement vertical price–fixing vertical privity vertical restraint vest vested vested estate vested interest vested remainder vested right veto vexatious viatical settlement vicarious vicarious liability vice

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