personality theory. Intellectual property. A rationalization of intellectual-property laws, esp. copyright, drawing on the philosophy of G.W.F. Hegel, holding that personal expression is a form of self-actualization that gives the creator inalienable moral rights in the creations. • As a way of analyzing intellectual-property rights, personality theory takes the point of view of the individual […]
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milites (mil-[schwa]-teez), n. 1. Roman law. Members of the military; soldiers. 2. Hist. Knights who are part of the royal army, by virtue of feudal tenure. “[Knights] are also called in our law milites, because they formed a part of the royal army, in virtue of their feodal tenures; one condition of which was, that
short, adj. 1. Not holding at the time of sale the security or commodity that is being sold in anticipation of a fall in price (the trader was short at the market’s close). 2. Of or relating to a sale of securities or commodities not in the seller’s possession at the time of sale (a
tenant-right. English law. A tenant’s right, upon termination of the tenancy, to payment for unexhausted improvements made on the holding. • This right is governed by the Agricultural Holdings Act of 1986.
dowager (dow-[schwa]-j[schwa]r). A widow holding property or title — esp. a life estate in real property — received from her deceased husband.
A corporation’s gross income less capital gains and certain expenses. • The IRS uses this calculation to determine whether a corporation is a personal holding company. If 60% or more of a corporation’s AOGI consists of certain passive investment income, the company has met the test for personal-holding-company classification. IRC (26 USCA) § 543(b). —
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irresistible-impulse test. Criminal law. A test for insanity, holding that a person is not criminally responsible for an act if mental disease prevented that person from controlling potentially criminal conduct. • The few jurisdictions that have adopted this test have combined it with the McNaghten rules. — Also termed control test; volitional test. See INSANITY
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adjusted ordinary gross income/AOGI 〈美〉调整后的普通总收入 国内税务署依此来认定一个公司是否属于《国内税收法典》〔I.R.C.〕所规定的个人持股公司。如果一个公司60%以上的调整后普通总收入是由消极投资构成，该公司即属于个人持股公司。公司的总收入减去资本利得、I.R.C.第1231条所规定的所得以及特定费用后，即得出调整后的普通总收入。 (→personal holding company; personal holding company income; passive investment income)
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持有期（保留期） 英语：holding period (retention period) 法语：durée de conservation 德语：Aufbewahrungsdauer 意大利语：periodo di custodia, di conservazione 西班牙语：periodo de conservación