Internal Revenue Service. A unit in the U.S. Department of the Treasury responsible for enforcing and administering the internal-revenue laws and other tax laws except those relating to alcohol, tobacco, firearms, and explosives. — Abbr. IRS. [Cases: Internal Revenue 3003, 4440–4443. C.J.S. Internal Revenue §§ 4, 607–611, 616, 618.]
internal revenue service Read More »
Internal Revenue Service/I.R.S. 〈美〉国内税务署 财政部的一个机构，负责管理和实施国内税收法——但其中关于酒类、烟草、军火、爆炸物、赌博的除外——并决定领取养老金的资格等。该机构有权通过税务法院调查并起诉税收违法案件。
Internal Revenue Service/I.R.S. Read More »
Commissioner of Internal Revenue 〈美〉国内税务署署长根据《国内税收法》〔Internal Revenue Code〕设置的职位。它是国内税务署〔Internal Revenue Services〕的首长。
Commissioner of Internal Revenue Read More »
Internal Revenue Bureau 〈美〉国内税务局 旧称，现称国内税务署〔Internal Revenue Service〕。
Internal Revenue Bureau Read More »
change in accounting method 〈美〉会计方法变更 纳税人会计方法的变更是会计方案的根本性变更，例如从现金计账法变为自然积累法或评估财产方法的改变等。这种变更通常需要国内税务署〔Internal Revenue Service〕事先批准。一般在纳税年度开始后的180天内必须提出这种变更的请求。在有些情况下，除非纳税人同意接受国内税务署提出的某些条件或调整，这种变更的请求是不会得到批准的。
change in accounting method Read More »
step-transaction approach 〈美〉撇除交易法 国内税务署〔Internal Revenue Service〕所采用的一种确定税收责任的办法，即为计算出最后结果，将纳税人的交易视作一个整体而忽略某一个或几个非实质性的交易。采用此方法的目的是在确定作为纳税人的个人或实体的纳税责任时，能审查纳税人交易的实质情况而非仅限于形式。
step-transaction approach Read More »
determination letter 〈美〉税务认定书 由国内税务署〔Internal Revenue Service〕的地方税务官员根据某纳税人的询问，就某项已经完成或将来完成的交易的纳税事宜作出的书面意见或答覆。它常用来明确受僱人的身份，确定某一方案是否符合《国内税收法典》〔Internal Revenue Code〕的规定，决定某非营利性组织的免税地位。该词也用作ruling letter。
determination letter Read More »
sham transaction. An agreement or exchange that has no independent economic benefit or business purpose and is entered into solely to create a tax advantage (such as a deduction for a business loss). • The Internal Revenue Service is entitled to ignore the purported tax benefits of a sham transaction. [Cases: Internal Revenue 3071. C.J.S.
Treasury Department 〈美〉财政部 根据1789年12月2日的国会法律成立，并由此后的法律赋予其更多的权力，设立了许多署局和办公室。财政部的基本职责包括以下四项：制定有关金融、财政和税收等的政策，充当联邦政府的财务代理机构，执行法律，铸造和印制货币。 (→Internal Revenue Service)
Treasury Department Read More »
solicitor general. (usu. cap.) The second-highest-ranking legal officer in a government (after the attorney general); esp., the chief courtroom lawyer for the executive branch. — Abbr. SG. Pl. solicitors general. “By [federal] law, only the Solicitor General or his designee can conduct and argue before the Supreme Court cases ‘in which the United States is