assessor. 1. One who evaluates or makes assessments, esp. for purposes of taxation. — Also termed (specif.) tax assessor. [Cases: Taxation 309, 312. C.J.S. Taxation §§ 455–457, 459–461, 478–480.] 2. A person who advises a judge or magistrate about scientific or technical matters during a trial. See MASTER(2). 3. ADSESSOR. — assessorial (as-[schwa]-sor-ee-[schwa]l), adj. — […]
A taxable benefit derived by a shareholder from the corporation even though the benefit was not designated a dividend. • Examples include excessive compensation, bargain purchases of corporate property, and shareholder use of corporate property. [Cases: Internal Revenue 3750–3768. C.J.S. Internal Revenue §§ 72, 389–390, 395.]
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Department of Justice. The federal executive division that is responsible for federal law enforcement and related programs and services. • The U.S. Attorney General heads this department, which has separate divisions for prosecuting cases under federal antitrust laws, tax laws, environmental laws, and criminal laws. The department also has a civil division that represents the
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增值税/零税率 英语：value added tax (VAT)/zero-rated 法语：taxe sur la valeur ajoutée/exonéré de TVA 德语：Mehrwertsteuer (MWSt)/mehrwertsteuerfrei 意大利语：imposta sul valore aggiunto (IVA)/senza IVA 西班牙语：impuesto sobre el valor añadido (IVA)/sin IVA (tipo cero)
财产税/费率 英语：property tax (US)/rates (UK) 法语：impôt foncier, impôts locaux 德语：Gemeindesteuern 意大利语：imposta locale sugli immobili 西班牙语：impuestos locales, municipales, tasas