will substitute. A document or instrument that allows a person, upon death, to dispose of an estate in the same or similar manner as a will but without the formalities and expense of a probate proceeding. • The most common will substitutes are trusts, life-insurance plans, and retirement-benefits contracts. The creation of will substitutes has […]
substituted tax return 〈美〉替换的纳税申报单 在税收法规中规定的上交纳税申报单的期限内，或在税收官员根据税法而允许的宽限期内，纳税人有权上交另一所得税纳税申报单以代替原来的申报单。
substituted tax return Read More »
A patent specification that is rewritten (1) to include amendments made to the specification after filing; (2) to replace an illegible or unreadable original; or (3) to prepare the papers for printing. • A substitute specification must be accompanied by a statement that it contains no new matter, and by a copy showing what has
substitute specification Read More »
substitute n. (1)代替者 指接替他人位置的人，也用于指物，如代用品等。代替者中的代人应征入伍者，是指已应征入伍者雇以代替自己上前线并在军队服役的人。 (2)复代理人 指代替代理人执行代理事务者。在委托书中常常会授权代理人〔attorney〕任命或指定他人代其从事代理事务。由于委托常常是基于私人间的信任，所以如果没有关于次代理的明示授权，代理人则不能将代理权转由他人代为行使，也就是说，代理人只能运用自己的才能和判断亲自办理代理事务。 (→subagent) v.交换；代替 指将某一人或某一物置于他人或他物的位置上。 (→replace)
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。
An information that the prosecutor files to take the place of a previously returned indictment, usu. because the indictment is defective or because
substitute information in lieu of indictment Read More »
substituted-judgment doctrine. A principle that allows a surrogate decision-maker to attempt to establish, with as much accuracy as possible, what decision an incompetent patient would make if he or she were competent to do so. • The standard of proof is by clear and convincing evidence. Generally, the doctrine is used for a person who
substituted judgment doctrine Read More »