Search Results for: AVOID

lien avoidance

lien avoidance. Bankruptcy. A debtor’s depriving a creditor of a security interest in an asset of the bankruptcy estate. 11 USCA §§ 506(d), 522(f). [Cases: Bankruptcy 2571–2588, 2784. C.J.S. Bankruptcy §§ 110, 121, 123–125, 127, 129–132, 177–180.]

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tax avoidance

tax avoidance. The act of taking advantage of legally available tax-planning opportunities in order to minimize one’s tax liability. Cf. TAX EVASION. [Cases: Internal Revenue 3056–3058; Taxation 108. C.J.S. Internal Revenue §§ 3, 14–16; Taxation § 88.]

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avoid

avoid v. (1)使无效;撤销 在法律意义上,它与「void」同义,但后者除动词词性外,还可作名词、形容词。并且,由于avoid还具有「避免」、「回避」等一般含义,为避免混淆,多采用void表达。 (2)避免;回避;逃避

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avoid

avoid, vb. To render void (because the restrictive covenant was overbroad, the court avoided it). • Because this legal use of avoid can be easily confused with the ordinary sense of the word, the verb to void is preferable.

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unavoidable casualty

unavoidable casualty 不可避免的事件;意外事故 凭藉人的谨慎、预见和注意仍不能阻止其发生的事件或事故,其发生是违背当事人意志的,且当事人并无过失。根据美国部分州的相关法律规定,它指的是,该事件所产生的情况或环境阻止了当事人或其代理人采取本可实施的补救,但并不包括基于对法律的误解而产生的错误判断和错误行为,也不包括那些如果当事人自行补救就能予以阻止的事故。该术语通常并不限于不可抗力。(→accident;act of God;unavoidable accident)

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