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单词 rollover provision
释义

Definition of rollover provision in English:

rollover provision

noun
North American Finance
  • A provision allowing for the deferral of capital gains tax on the sale of a capital asset if the capital gain is reinvested within a set period of time.

Origin

1960s; earliest use found in Michigan Law Review.

Definition of rollover provision in US English:

rollover provision

noun
North American Finance
  • A provision allowing for the deferral of capital gains tax on the sale of a capital asset if the capital gain is reinvested within a set period of time.

Origin

1960s; earliest use found in Michigan Law Review.

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更新时间:2024/11/11 6:53:00