collapsible partnership 〈美〉预定可随时清算的合伙 一种合伙，目的在于在应税所得实现前进行解散〔dissolve〕，但是，合伙人为其在合伙中全部或部分利益而在交换中接受的财产的公平市价〔fair market value〕或钱款归属于未成立的具有接收能力的合伙，合伙财产存货清单〔inventory items〕中所列明的增值部分作为财产买卖或交换中已实现的应税收入而不作为固定资产〔capital asset〕。
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Tax. A partnership formed by partners who intend to dissolve it before they realize any income. • Any partner’s gain resulting from unrealized receivables or inventory that has increased substantially in value will be treated by the IRS as ordinary income rather than as capital gain. IRC (26 USCA) § 751. Cf. collapsible corporation under
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