bailout
bailout n. (1)紧急(财政)援助 指向陷入财务困境的实体(通常是公司)提供援助，帮助其摆脱困境。 (2)减少纳税措施 指工商企业为减少其利润征税而采取的措施。如按资本收益率提取利润而不分配股息，藉以避免这部分利润被依较高的普通所得税率征税。
BAILOUT
bailout
bailout, n. 1. A rescue of an entity, usu. a corporation or an industry, from financial trouble. 2. An attempt by a business to receive favorable tax treatment of its profits, as by withdrawing profits at capital-gain rates rather than distributing stock dividends that would be taxed at higher ordinary-income rates. [Cases: Internal Revenue 3750.