beneficial use
Property. The right to use property and all that makes that property desirable or habitable, such as light, air, and access, even if someone else owns the legal title to the property.
Search Results for: BENEFICIAL
beneficial interest
beneficial interest 可受益的利益；受益的权利；自益权 指从合同或财产所有权中产生的利益或好处，不同于从法定所有权或控制中产生的利益。例如，受遗赠人、遗产继承人或受赠人为自己的利益进行的使用、收益，而不是为别人的利益进行的使用、收益。在信托法中，指受益人自己对信托财产本身或其收益所享有的权利，与受托人所拥有的法定所有权相对。
beneficial interest Read More »
contingent beneficial interest
contingent beneficial interest 未定受益权；不确定受益权受益人尚不确定或引致对受益权的享有或继受取得发生法律效力的特定事件尚不确定时，该项受益权即为不确定的。
contingent beneficial interest Read More »
beneficially entitled
beneficially entitled 受益性获得所有权 无论其以普通法方式还是衡平法方式获得所有权，目的都在于使其享有所有人的利益。
beneficially entitled Read More »
beneficial estate
beneficial estate 受益财产权；可受益遗产 处于期待状态的遗产须于将来某一时间方可占有，但如果受遗赠人为自己的利益完全取得该遗产，而并非仅为他人的利益拥有该遗产，则属于「可受益的」遗产。
beneficial use
beneficial use 受益使用 指可以根据个人喜好或为从中受益而对财产进行使用、收益的权利，区别于单纯的占有权。尤指当一方对财产享有法定所有权时由另一方对财产进行使用受益。(→use)
utilis
utilis (yoo-t[schwa]-lis), adj. [Latin] Civil law. Useful; beneficial; equitable. • This word appeared in phrases such as actio utilis (ak-shee-oh yoo-t[schwa]-lis), meaning “equitable action.”
business purpose doctrine
business-purpose doctrine. Tax. The principle that a transaction must serve a bona fide business purpose (i.e., not just for tax avoidance) to qualify for beneficial tax treatment. [Cases: Internal Revenue 3071, 3315, 3396. C.J.S. Internal Revenue §§ 13–14, 151.]
business purpose doctrine Read More »
wash sale
A sale of securities made at about the same time as a purchase of the same securities (such as within 30 days), resulting in no change in beneficial ownership. • A loss from a wash sale is usu. not tax-deductible. And securities laws prohibit a wash sale made to create the false appearance of market