recognized gain
The portion of a gain that is subject to income taxation. IRC (26 USCA) § 1001(c). See BOOT(1). [Cases: Internal Revenue 3178–3216. C.J.S. Internal Revenue §§ 107–108, 110–126, 132–134, 136, 283.]
Search Results for: recognized gain
recognized gain or loss
recognized gain or loss 已经确认的损益 应征收所得税的已实际发生的损益。
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gain
gain, n. 1. An increase in amount, degree, or value. pecuniary gain. 1. A gain of money or of something having monetary value. 2. Criminal law. Any monetary or economic gain that serves as an impetus for the commission of an offense. • In most states, an offense and its punishment are aggravated if the
recognition of gain or loss
recognition of gain or loss 损益确认(→recognized gain or loss)
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moral right
moral right. (usu. pl.) Copyright. The right of an author or artist, based on natural-law principles, to guarantee the integrity of a creation despite any copyright or property-law right of its owner. • Moral rights include rights of (1) attribution (also termed “paternity”): the right to be given credit and to claim credit for a
societas leonina
societas leonina (s[schwa]-sI-[schwa]-tas lee-[schwa]-nI-n[schwa]). [Latin “partnership with a lion”] Roman law. An illegal partnership in which a partner shares in only the losses, not the profits; a partnership in which one person takes the lion’s share. — Also termed leonina societas. “But an arrangement by which one party should have all the gain was not
like kind property
like-kind property. Tax. Property that is of such a similar kind, class, or character to other property that a gain from an exchange of the property is not recognized for federal income-tax purposes. See LIKE-KIND EXCHANGE. [Cases: Internal Revenue 3184. C.J.S. Internal Revenue §§ 120–121, 124.]
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picketing
picketing. The demonstration by one or more persons outside a business or organization to protest the entity’s activities or policies and to pressure the entity to meet the protesters’ demands; esp., an employees’ demonstration aimed at publicizing a labor dispute and influencing the public to withhold business from the employer. • Picketing is usu. considered
signum
signum (sig-n[schwa]m), n. [Latin] Roman law. 1. A sign; a seal. “Signum. (On written documents.) A seal (a stamp) put on to close a document in order to make its contents inaccessible to unauthorized persons and protect against forgery, or at the end of it after the written text. In the latter case the seal
bad faith
bad faith, n. 1. Dishonesty of belief or purpose (the lawyer filed the pleading in bad faith). — Also termed mala fides (mal-[schwa] fI-deez). “A complete catalogue of types of bad faith is impossible, but the following types are among those which have been recognized in judicial decisions: evasion of the spirit of the bargain,