ear-mark rule
ear-mark rule 标记规则；指令用途规则 适用于破产法中的一项衡平原则，指在出借人向债务人发放贷款以使其能够向特定债权人清偿债务时，该笔资金即专门为该特定债权人留存，故如果债务人丧失对资金处分权的控制，该笔资金也并不构成债务人财产的组成部分，其他人不得对其主张优先受偿权。
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roving commission rule
roving commission rule 流动工作规则 该规则是指，如果一个僱员的职责要求其在一个总的区域内不固定时间或地点地流动工作，或者是要求其不断地往返于家庭和不同的户外工作场所之间，并且僱主为该僱员配有工作之用的机动车，则僱员在实际到家之前都视为是在持续地为僱主工作，这期间因其过失所致的损害则应由僱主承担责任。
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throwback rule
throwback rule 回溯规则 １在信托税法中，该规则要求在当前纳税年度所分配给受益人〔beneficiary〕的信托财产收益中超过当年的可分配净收入的部分，应当计算在上一纳税年度之内，视为已经在上一年度分配给受益人。尽管该超出部分视为上一年度的分配额，但受益人应当在当前纳税年度缴税。如果上一年度无法容纳该超出金额，依据本规则，可以一直向再上一年度回溯；２在美国，如果某州不对以分配财产为目的的销售所得征收所得税，即使销售人居住在征收所得税的州，也会免缴所得税。但是，如果该州采纳回溯规则，则可以对该销售行为所得收益征税。
larrison rule
Larrison rule (lar-[schwa]-s[schwa]n).Criminal law. The doctrine that a defendant may be entitled to a new trial on the basis of newly discovered evidence of false testimony by a government witness if the jury might have reached a different conclusion without the evidence and it unfairly surprised the defendant at trial. Larrison v. United States, 24
unborn widow rule
unborn-widow rule. The legal fiction, assumed under the rule against perpetuities, that a beneficiary’s widow is not yet born at the testator’s death, and thus a succeeding life estate to her voids any remainders because the interest would not vest within the perpetuities period. See RULE AGAINST PERPETUITIES.
hadley v baxendale rule
Hadley v. Baxendale rule. Contracts. The principle that consequential damages will be awarded for breach of contract only if it was foreseeable at the time of contracting that this type of damage would result from the breach. Hadley v. Baxendale, 9 Exch. 341 (1854). • Hadley v. Baxendale is best known for its impact on
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earlier maturity rule
earlier maturity rule 较早到期规则 依该规则，当变卖担保物的价款不足以清偿所有的债务时，较早到期的债务契约享有优先受偿权。
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impostor rule
impostor rule. Commercial law. The principle that an impostor’s indorsement of a negotiable instrument is not a forgery, and that the drawer or maker who issues the instrument to the imposter is negligent and therefore liable to the holder for payment. • If a drawer or maker issues an instrument to an impostor, any resulting
mansion house rule
mansion-house rule. The doctrine that a tract of land lying in two counties will be assessed, for property-tax purposes, in the county in which the house is located. [Cases: Taxation 98. C.J.S. Taxation §§ 153–157, 160, 283.]
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