Search Results for: ERA

非现金对价(资本)

非现金对价(资本) 英语:non-cash consideration (capital) 法语:contrepartie autre qu’en espèces 德语:bargeldlose Stammeinlage 意大利语:apporto di capitale senza esborso di contante 西班牙语:aportación no dineraria

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proceeds

proceeds n. 收入;收益 指因出售财产或从事其他商业活动所得的收益,如变卖财产所得的价款。收益有别于其他类型的附带〔collateral〕担保物,即收益构成的附带担保物之存在形式已发生变更,如,当一农民借贷并以收获的小麦作为债权人的担保利益时,小麦即为附带担保物;当农民再以小麦换取拖拉机时,该拖拉机则是小麦的收益。

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spam

spam. Unsolicited commercial e-mail (UCE). • Most states have some form of antispam law, usu. prohibiting advertisers from misrepresenting or concealing an e-mail’s origin and purpose. In 2004, the much-criticized CAN-SPAM Act of 2003 became federal law. 15 USCA § 7701.

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carryover

carryover. An income-tax deduction (esp. for a net operating loss) that cannot be taken entirely in a given period but may be taken in a later period (usu. the next five years). — Also termed loss carryover; tax-loss carryover; carryforward; loss carryforward; tax-loss carryforward. Cf. CARRYBACK. [Cases: Internal Revenue 3438, 3439; Taxation 1043. C.J.S. Internal

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lackey claim

Lackey claim. A prisoner’s assertion that incarceration on death row for a protracted period is cruel and unusual punishment. Lackey v. Texas, 514 U.S. 1045, 115 S.Ct. 1421 (1995) (denying cert.). [Cases: Sentencing and Punishment 1795. C.J.S. Criminal Law §§ 1591–1592.]

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