Search Results for: joint rate

joint rate

joint rate 联合运费 由两个或两个以上承运人在某一线路上运输某货物而发生的一笔运费。承运人之间对此运费进行分配,可以获得其中正当而合理的一部分。也通常称为全程运费〔through rate〕,但全程运费并不必然是联合运费,因为在全程运输中所涉及的各承运人的运费可以是各自独立确定的。 (→joint through rate; through rate)

joint rate Read More »

joint venture

joint venture. A business undertaking by two or more persons engaged in a single defined project. • The necessary elements are: (1) an express or implied agreement; (2) a common purpose that the group intends to carry out; (3) shared profits and losses; and (4) each member’s equal voice in controlling the project. — Also

joint venture Read More »

separate return

A return filed by each spouse separately, showing income and liability. • Unlike with a joint return, each spouse is individually liable only for taxes due on the separate return. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.]

separate return Read More »

strategic alliance

strategic alliance. A coalition formed by two or more persons in the same or complementary businesses to gain long-term financial, operational, or marketing advantages without jeopardizing competitive independence (through their strategic alliance, the manufacturer and distributor of a co-developed product shared development costs). Cf. ALLIANCE(1); JOINT VENTURE; PARTNERSHIP.

strategic alliance Read More »

joint adoption

An adoption in which the prospective parents apply as a couple and are approved or rejected as a couple, as opposed to filing separate and individual applications to adopt a child. • Although the term most often applies to adoption by a married couple, it also applies to an adoption petition by two unmarried partners

joint adoption Read More »

joint will

A single will executed by two or more testators, usu. disposing of their common property by transferring their separate titles to one devisee. — Also termed conjoint will. [Cases: Wills 56–68, 100. C.J.S. Wills §§ 133–165, 2026–2038, 2047–2062.]

joint will Read More »

Scroll to Top