casualty pot

casualty pot. Tax. A step in evaluating tax liability in which casualty gains and losses are compared to determine whether a net loss or gain has occurred. Cf. MAIN POT.

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词条贡献者

译者Lisa，毕业于美国顶尖的高级翻译学院，擅长翻译涉及体育及娱乐业领域的法律文件。