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

法律翻译Frank，毕业于英国一流的高级翻译学院，专注翻译各类与娱乐、体育及媒体有关的法律文件。