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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译者Stanley,毕业于法国顶尖的高级翻译学院,擅长翻译各种与数据保护与网络安全相关的法律文件。
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