mileage basis
mileage basis 〈美〉英里里程计税基础 在州与州间或不同征税地区间按里程基础计算交通运输公司财产的征税比例。
Search Results for: BASIS
basis
basis. 1. A fundamental principle; an underlying condition. 2. Tax. The value assigned to a taxpayer’s investment in property and used primarily for computing gain or loss from a transfer of the property. • When the assigned value represents the cost of acquiring the property, it is also called cost basis. — Also termed tax
lack of antecedent basis rejection
Rejection of a patent application on the ground that a reference either in the specification or in the claim is missing.
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income basis method
income-basis method. A method of computing the rate of return on a security using the interest and price paid rather than the face value.
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rational basis test
rational-basis test. Constitutional law. The criterion for judicial analysis of a statute that does not implicate a fundamental right or a suspect or quasi-suspect classification under the Due Process or Equal Protection Clause, whereby the court will uphold a law if it bears a reasonable relationship to the attainment of a legitimate governmental objective. •
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carryover basis
The basis of property transferred by gift or in trust, equaling the transferor’s basis. — Also termed substituted basis. [Cases: Internal Revenue 3201.]
substituted basis
substituted basis 〈美〉估税替代依据 在估价征税时，可以参照应税财产在财产让与人、赠与人或授予人手中时的征税标准为依据或以用于交换该应税财产的其他财产的征税标准为依据。此种依据即为替代依据。
stepped up basis
The basis of property transferred by inheritance. • Stepped-up basis equals the fair market value of property on the date of the decedent’s death (or on the alternate valuation date). [Cases: Internal Revenue 3205. C.J.S. Internal Revenue § 116.]
basis of bargain
basis of bargain 交易的基础 根据美国《统一商法典》〔U.C.C.〕第2-313条的规定，与所售商品相关的任何允诺或事实确认均属于交易的基础，并因此设定明示担保。(→essence of the contract)