unitary business
unitary business 〈美〉关联企业；联合企业；单一企业 在此类企业的经营运作中，典型的是一个公司，通常为母公司，与其子公司或分支机构之间存在着相当程度的联系和依赖。此类企业通常是跨州经营，在某些情况下还从事跨国经营。为确定公司应税所得之目的，对此类企业的判断标准是：在一州内的部分企业经营是否依赖于或归属于在该州以外的企业经营。
Search Results for: SINE
expense in carrying on business
expense in carrying on business (年内)正常营业费用
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sine spe revertendi et sine animo revertendi
sine spe revertendi et sine animo revertendi 没有返还之可能性，也没有这样做的意图
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bureau of economic and business affairs
Bureau of Economic and Business Affairs. A unit in the U.S. Department of State responsible for developing policy on international matters relating to food, communications, energy, air transportation, and maritime affairs. — Abbr. EB.
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unrelated business taxable income
unrelated-business taxable income. See unrelated-business income under INCOME.
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minority business development agency
Minority Business Development Agency. A unit in the U.S. Department of Commerce responsible for developing and coordinating a national program for minority business enterprise. — Abbr. MBDA.
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business to business e commerce
business-to-business e-commerce. Electronic commerce between businesses over the Internet.
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conditio si institutus sine liberis decesserit
conditio si institutus sine liberis decesserit 〈拉〉〈苏格兰〉遗产受益人子女优先代位继承条件 指立遗嘱人作为父母在向家人分配遗产的遗嘱中所隐含的一个优先条件，如指定的遗产受益人先于立遗嘱人死亡，则该遗产受益人的子女有较其他继承人优先的代位继承权；但如遗嘱表明该项遗产只能归先死受益人个人享有，则该优先权应被排除。
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business purpose doctrine
business-purpose doctrine. Tax. The principle that a transaction must serve a bona fide business purpose (i.e., not just for tax avoidance) to qualify for beneficial tax treatment. [Cases: Internal Revenue 3071, 3315, 3396. C.J.S. Internal Revenue §§ 13–14, 151.]
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