blockage rule

blockage rule. Tax. The principle that a large block of stock shares may be valued at less than the total value of the individual shares because such a large block may be difficult to sell at full price. [Cases: Internal Revenue 4534; Taxation 1072. C.J.S. Internal Revenue §§ 523, 646.]

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词条贡献者

译者Lester，毕业于法国一流的高级翻译学院，擅长翻译各种与环境与自然资源相关的法律文件。