adjusted ordinary gross income的英文释义是什么?

A corporation’s gross income less capital gains and certain expenses.

• The IRS uses this calculation to determine whether a corporation is a personal holding company. If 60% or more of a corporation’s AOGI consists of certain passive investment income, the company has met the test for personal-holding-company classification. IRC (26 USCA) § 543(b). — Abbr. AOGI. See personal holding company under COMPANY. [Cases: Internal Revenue 3853–3858. C.J.S. Internal Revenue §§ 383–385.]

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双语律师Terence，国际知名法学院法律专业，擅长翻译各类与油气、资源与采矿业相关的法律文件。