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

译者大智，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译各种与环境保护相关的法律文件。