Search Results for: HOTCHPOT

hotchpot

hotchpot (hoch-pot), n. 1. The blending of items of property to secure equality of division, esp. as practiced either in cases of divorce or in cases in which advancements of an intestate’s property must be made up to the estate by a contribution or by an accounting. — Also termed hotchpotch; hotchpot rule. Cf. RAPPORT […]

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hotchpot

hotchpot n. (1)财产混同;财产合算 指将分属于不同人的财产进行混合,以进行平等分配。该词的荷兰文为「hutspot」,法文为「hochepot」,意为「一盘大杂烩」。其在法律上的含义与罗马法中的财产合并或财产聚合〔collation; collatio bonorum〕以及苏格兰法中的继承人间遗产合并核计原则〔collatio inter haeredes〕和遗产分配原则〔collatio inter liberos〕相当。在古代,该词用于免役陪嫁婚姻〔frank-marriage〕中,指其中一个女儿因陪嫁而取得的土地与自己以及姊妹的自由保有地产〔fee simple〕相互混合,然后在她们之间进行平均分配。在其未将财产混同前,不得享有自由保有地产的份额。在现代法中,主要针对遗产分配中的预赠,即预早遗赠〔advancement〕,即获得预赠财产的子女应将该财产与无遗嘱死亡人的遗产进行合算,后由其与该无遗嘱死亡人的其他子女共同进行遗产的平等分割。英格兰1670年的《遗产分配法》〔Statute of Distribution〕即规定,无遗嘱死亡人的子女应平等取得死者的动产,若某一子女事先已获得部分预赠,但又不足于其在遗产中的可分配份额,则其须将已取得的预赠财产进行遗产合算,然后进行遗产分割。后该法被1925年《遗产管理法》〔Administration of Estate〕取代,后者将遗产合算原则扩大适用于死者的动产和不动产。 (2)(海商法)船舶碰撞损失合算 根据海事惯例,两船相撞,则先将各船的碰撞损失相加,用以分配损失。 (→advancement; frank-marriage)

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collation

collation (k[schwa]-lay-sh[schwa]n), n. 1. The comparison of a copy with its original to ascertain its correctness; the report of the officer who made the comparison. 2. The taking into account of the value of ad-vancements made by an intestate to his or her children so that the estate may be divided in accordance with the

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collation

collation n. (1)校对核实 (2)校对核实的报告 用副本与正本比较,以确定副本的真实性。 (3) (罗马法)财产混同(原则) 与普通法中的财产混同〔hotchpot〕相对应,指将未留遗嘱的被继承人生前赠与其子女的财产纳入最后可分配遗产,以便合并核计,平均分配。其理论根据是法律推定被继承人希望在最后分配其遗产时,每个继承人享有绝对平等的继承权,而其生前赠与的财产应视为可继承遗产份额的预付。 (4) 〈英〉(教会法)(圣职的)直接授予仪式 针对主教拥有授予权〔gift〕的教会和圣职,主教集圣职推荐权人〔patron〕和圣职授予人于一身,而直接任命圣职候选人到该教会,或授予其该圣职的仪式,推荐〔presentation〕和授予〔institution〕两个程序合而为一,这使主教权限扩大,以反对国王。当主教不是圣职推荐权人时,则需要推荐与授予两个程序。 (→advowson)

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collatio bonorum

collatio bonorum (k[schwa]-lay-shee-oh b[schwa]-nor-[schwa]m). [Latin “collation of goods”] Civil law. The bringing into hotchpot of goods or money advanced by a parent to a child, so that the parent’s personal estate will be equally distributed among the parent’s children. Pl. collationes bonorum. See HOTCHPOT. “[I]f the estates so given them, by way of advancement, are

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main pot

main pot. Tax. A step in evaluating tax liability in which qualified transactions are compared to determine whether a net gain or loss has occurred. IRC (26 USCA) § 1231. — Also termed big pot; hotchpot; hodgepodge. Cf. CASUALTY POT.

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collatio bonorum

(k[schwa]-lay-shee-oh b[schwa]-nor-[schwa]m). [Latin “collation of goods”] Civil law. The bringing into hotchpot of goods or money advanced by a parent to a child, so that the parent’s personal estate will be equally distributed among the parent’s children. Pl. collationes bonorum See HOTCHPOT.

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