antichurning rule

antichurning rule. Tax. A statutory or regulatory provision that denies certain tax advantages, esp. accelerated depreciation and amortization schedules, to taxpayers who acquire property in a transaction that does not result in a significant change in the property’s ownership or use. See CHURNING(2).

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词条贡献者

资深译员筠怡，国际知名法学院民商法专业，专注翻译各种与商业和侵权诉讼有关的法律文件。