boot n. (1)(税法)应税差额 指贴换交易〔like-kind exchange〕中，虽然该交易一般整体上是免税的，但其中涉及的额外的金钱或无关的财产，却应当作其接受方应税收入。 (2)(公司法)附属利益；附加财产 指在公司改组中从被控制公司处所得的除股票和股份以外的财产。 (3)(商法)贴补差额；补价 在资产贴换交易中用以弥补两者差额的金钱或其他对价。例如，以价值500美元的机器与价值1 000美元的机器进行交换，再行补价500美元。 (4)〈撒克逊〉 (=estover(s))
boot, n. 1. Tax. Supplemental money or property subject to tax in an otherwise tax-free exchange. [Cases: Internal Revenue 3679. C.J.S. Internal Revenue §§ 406–407.] 2. Corporations. In a corporate reorganization, anything received other than the stock or securities of a controlled corporation. 3. Commercial law. Cash or other consideration used to balance an otherwise