main pot

main pot. Tax. A step in evaluating tax liability in which qualified transactions are compared to determine whether a net gain or loss has occurred. IRC (26 USCA) § 1231. — Also termed big pot; hotchpot; hodgepodge. Cf. CASUALTY POT.

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词条贡献者

译者Clara，毕业于国内知名法学院，擅长翻译各种与衍生工具相关的法律文件。