return to writ
return to writ 回复令状；对令状的答覆 指被送交令状的机构或官员对令状所作的答覆，如负责监管犯人的行政司法官或其他官员在对人身保护令〔writ of habeas corpus〕作回复时，要依制定法规定的格式说明与羁押犯人有关的重要事实。
Search Results for: RETURN
sale or return
sale or return 〈美〉销售或退货 一种附条件买卖合同形式。卖方(通常是制造商或批发商)将货物交给买方，如果买方愿意留下或使用或转售该批货物中的任何部分，他将视该部分为已售给他并支付价款，余者他将退还给卖方，或作为保管人而代为保管。根据这种合同，货物所有权在交货时即转移给买方，买方享有撤销销售的特权，并在其行使该特权前保有货物所有权。
joint return
A return filed together by spouses. • A joint return can be filed even if only one spouse had income, but each spouse is usu. individually liable for the tax payment. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.]
stipulation for safe return
stipulation for safe return 〈美〉安全返回约定 船舶的部分共有人为使用船舶而向其他持有异议的共有人提供的保证书，担保船舶安全返回；在船舶灭失的情况下则偿付异议人其共有份额。
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false return
false return (1)虚假的回呈 指郡长〔sheriff〕或其他行政官员对其执行令状情况所作出的与事实不符的回呈。因这种不符而给当事人或其他有关人员造成损害时，受害人可提起损害赔偿之诉。 (2)虚假报告书 指人口调查官员或僱员明知虚假而故意制作的证明书或报告书。 (3)(纳税人为逃税而故意)错误填写的所得税申报表；(过失或故意)错误填写的应税财产申报表
general return day
general return day 总令状回呈日 指法院已签发的在某一特定开庭期可回呈的所有令状被回呈的日期。
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returning officers
returning officers 〈英〉选举官；选举管理官 负责议会和地方政府选举事务的官员。根据1972年《地方政府法》〔Local Government Act〕的规定，郡〔county〕选区的选举官为郡长〔sheriff〕，自治市〔borough〕的选举官是区委员会主席〔district council〕，伦敦自治市〔London borough〕选举官为该市市长，伦敦城和教堂〔City of London and Temples〕为市长〔Lord Mayor〕。在地方政府选举中的选举官由郡和区委员会任命。
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separate return
A return filed by each spouse separately, showing income and liability. • Unlike with a joint return, each spouse is individually liable only for taxes due on the separate return. [Cases: Internal Revenue 4481; Taxation 1079.1. C.J.S. Internal Revenue §§ 335, 637.]
internal rate of return
Accounting. A discounted-cash-flow method of evaluating a long-term project, used to determine the actual return on an investment. — Abbr. IRR.
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