attribution

attribution, n. The process — outlined in the Internal Revenue Code — by which a person’s or entity’s stock ownership is assigned to a related family member or entity for tax purposes. — Also termed stock attribution. [Cases: Internal Revenue 3626. C.J.S. Internal Revenue §§ 17–18.] — attribute, vb. — attributive, adj.

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词条贡献者

译员Clara，毕业于国内知名法学院，擅长翻译有关建筑领域的法律文件。