place of holding court
place of holding court (法庭)开庭地点；审判地(→venue)
place of holding court Read More »
Search Results for: HOLDING
foreign personal holding company/FPHC
foreign personal holding company/FPHC 〈美〉外国个人控股公司 指符合下述条件的外国公司：１纳税年度总收入的60%或60%以上是公司收入；２在纳税年度的任何时间，总表决权或股票总额的50%以上由5个或不足5个美国人直接或间接拥有。如果持续一个纳税年度符合总收入60%的标准，则该标准降为50%，直到该外国公司连续3年不能达到50%标准或在整个纳税年度内美国股东对股票的拥有比例未达到标准。
foreign personal holding company/FPHC Read More »
interstate income withholding order
interstate income-withholding order. A court order entered to enforce a support order of a court of another state by withholding income of the defaulting person. [Cases: Child Support 508(1). C.J.S. Parent and Child §§ 249, 252.]
interstate income withholding order Read More »
holding period
holding period. Tax. The time during which a capital asset must be held to determine whether gain or loss from its sale or exchange is long-term or short-term. [Cases: Internal Revenue 3260; Taxation 995–996. C.J.S. Internal Revenue § 127; Taxation §§ 1726, 1732–1733.]
Public Utility Holding Company Act of 1935
Public Utility Holding Company Act of 1935 〈美〉《1935年公用事业控股公司法》 为证券交易委员会规范电力、煤气公用事业控股公司的证券、资产买卖、内部交易、服务和管理安排提供指导的联邦法律。除限制公司为单一协调的公司事业体系外，它还要求简化公司、资产的复杂结构和消除系统股票的持股人之间的投票权的不公平分配。控股公司及其子公司发行和销售证券，除经豁免，必须符合法定标准，即：新证券须合理地适应证券结构并获得发行人权力；拟议之筹资须为必需且适于公司业务的经济、有效运作；收到的对价、所付的费用、佣金和其他补偿须为公平；销售条款和条件须无害于投资者、消费者或公众。公用事业财产和其他资产的买卖不能违反证券交易委员会的规则、规章和命令，如收到的对价、竞争条件的坚持、费用和佣金、账户、利益披露等。在通过重组、兼并、合并计划时，该计划必须符合本法的目标且其条款对证券持有人公平、公正。
Public Utility Holding Company Act of 1935 Read More »
holding charge
holding charge. A criminal charge of some minor offense filed to keep the accused in custody while prosecutors take time to build a bigger case and prepare more serious charges.
automatic wage withholding
automatic wage-withholding. See attachment of wages under ATTACHMENT(1).
automatic wage withholding Read More »
personal holding company
A holding company that is subject to special taxes and that usu. has a limited number of shareholders, with most of its revenue originating from passive income such as dividends, interest, rent, and royalties. [Cases: Internal Revenue 3850.1–3858, 4120. C.J.S. Internal Revenue §§ 383–386.]
personal holding company Read More »
withholding
withholding, n. 1. The practice of deducting a certain amount from a person’s salary, wages, dividends, winnings, or other income, usu. for tax purposes; esp., an employer’s practice of taking out a portion of an employee’s gross earnings and paying that portion to the government for income-tax and social-security purposes. [Cases: Internal Revenue 4849; Taxation
withholding of evidence
withholding of evidence 扣留证据 指明知某证据为诉讼所需要，或者正为侦查机关所查找却隐匿、毁灭该证据，或者明知某记录为大陪审团调查所需要，却将该记录转移至法院管辖范围之外的行为。该种行为构成妨碍司法公正罪。 (→suppression of evidence)
withholding of evidence Read More »