blockage rule
blockage rule 〈美〉阻塞规则 在征收联邦赠与和遗产税时，为确定公司大宗股票价值而采用的方法。该规则建立在以下假设之上，即大宗股票不如小额股票那样可以迅速地销售变现，价格上也不易以全价出售。所以，该规则确定，在评估大宗股票的价值时，要按其公平市场价予以一定的折扣。
BLOCKAGE RULE
blockage rule
blockage rule. Tax. The principle that a large block of stock shares may be valued at less than the total value of the individual shares because such a large block may be difficult to sell at full price. [Cases: Internal Revenue 4534; Taxation 1072. C.J.S. Internal Revenue §§ 523, 646.]