equitable recoupment
equitable recoupment (税法)衡平抵偿 衡平抵偿权，指仅在时傚法的适用将产生不公平的结果时可主张的权利。衡平抵偿可用于两种含义：１纳税人可将原先超额支付的税款部分，用于抵偿现在到期的税款，即使纳税人的退税请求权已过时效；２政府可将原先未收取的税款部分，用于抵偿纳税人现在的退税请求权，即使政府原来的征税权已过时效 。(→recoupment)
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EQUITABLE RECOUPMENT
equitable recoupment
equitable recoupment. 1. Tax. A doctrine allowing a taxpayer to offset previously overpaid taxes against current taxes due, even though the taxpayer is time-barred from claiming a refund on the previous taxes. [Cases: Internal Revenue 4829.10. C.J.S. Internal Revenue §§ 728, 738.] 2. Tax. A doctrine allowing the government to offset taxes previously uncollected from
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