windfall profits tax

A tax imposed on a business or industry as a result of a sudden increase in profits.

• An example is the tax imposed on oil companies in 1980 for profits resulting from the Arab oil embargo of the 1970s. [Cases: Internal Revenue 4338.]

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法律翻译Walker，在一家美国白鞋所担任专职法律翻译，专注翻译各类与特拉华州业务有关的法律文件。