aggregate concept

aggregate concept. Tax. An approach to taxing business organizations whereby an organization is viewed as a collection of its individual owners, not as a separate taxable entity. [Cases: Internal Revenue 3879; Taxation 1015. C.J.S. Internal Revenue §§ 17–18; Taxation § 1707.]

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词条贡献者

译者Peter，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与复杂金融产品相关的法律文件。