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

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。