cash equivalent doctrine

cash-equivalent doctrine. Tax. The doctrine requiring income to be reported even if it is not cash, as when the taxpayer barters to receive in-kind payments. [Cases: Internal Revenue 3116, 3714.]

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词条贡献者

法律翻译Terris，毕业于欧洲顶尖的法学院，专注翻译各类与专利上诉有关的法律文件。