present interest
present interest 现实权利；现实权益 财产所有人对财产可立即实施占有的权利，或权利拥有人可立即行使的占有、使用、收益等权利，区别于将来权益〔future interest〕。在美国联邦关于赠与税〔gift tax〕的法律中，将即时发生的赠与作为现实权益的赠与，而把未来发生的赠与作为将来权益的赠与。
Search Results for: future interest
future value
The value, at some future time, of a present sum or a series of monetary payments, calculated at a specific interest rate.
executory interest
executory interest. A future interest, held by a third person, that either cuts off another’s interest or begins after the natural termination of a preceding estate. Cf. REMAINDER. [Cases: Estates in Property 1. C.J.S. Estates §§ 2–5, 8, 15–21, 116–128, 137, 243.] “What is an executory interest? Here is a pretty good definition: An executory
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future advance
future advance. Money secured by an original security agreement even though it is lent after the security interest has attached. [Cases: Secured Transactions 20, 114. C.J.S. Secured Transactions §§ 18, 83.]
future estate(s)
future estate(s) 未来地产(权) 在将来才能取得权利或实际占有的财产，亦称期待的地产〔estates in expectancy或expectancies〕。在普通法上，未来地产包括剩余地产〔remainder〕与复归财产〔reversion〕两种。在英国1925年《财产法》〔Law of Property Act〕生效之后，土地上的所有未来地产权演化为衡平法上的未来权益〔future interests〕。
reversionary interest
A future interest left in the transferor or successor in interest. See REVERSION.
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future goods
Goods that will come into being, such as those yet to be manufactured; goods that are not both existing and identified. • A purported present sale of future goods or any interest in them operates as a contract to sell. UCC § 2-105(2).
possessory interest
possessory interest. 1. The present right to control property, including the right to exclude others, by a person who is not necessarily the owner. [Cases: Property 10. C.J.S. Property §§ 27–31, 33.] 2. A present or future right to the exclusive use and possession of property. “We shall use the term ‘possessory interest’ to include
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executory interest
A future interest, held by a third person, that either cuts off another’s interest or begins after the natural termination of a preceding estate. Cf. REMAINDER. [Cases: Estates in Property 1. C.J.S. Estates §§ 2–5, 8, 15–21, 116–128, 137, 243.]
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