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单词 carryover basis
释义
carryover basis
  • 简明释义
  • 延续基础:延续基础是指在财产转让的同时,转让人的财产基础也一同转移给受让人。转让人的财产基础“延续”给受让人。
  • 网络释义
  • 1

    ?结转基点

    ... Last year's ending stocks of a storable commodity. 上年度末的存货总额。 carryover basis 结转基点 demand note [经] 见票即付的票据, 即期票据, 支付申请书 ...

  • 权威例句
  • 1.

    It also repealed the modified carryover basis rules for property acquired from a decedent who died in 2010.

    FORBES: Election For 2010 Estates: Big Headache

  • 2.

    Carryover basis will require a lot of work, but the estate tax savings can be well worth the effort.

    FORBES: Election For 2010 Estates: Big Headache

  • 3.

    However, estates of individuals dying in 2010 can elect zero estate tax and the modified carryover basis rules that would have applied before they were repealed.

    FORBES: Election For 2010 Estates: Big Headache

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更新时间:2025/10/5 3:40:34