tax-free exchange

tax-free exchange
гос. фин. необлагаемый налогом обмен* (обмен активами между налогоплательщиками, при котором в соответствии с законодательными требованиями не возникает обязательства по уплате подоходного налога, напр., некоторые сделки по обмену сходными объектами недвижимости или страховыми полисами)
Syn:
See:

* * *
= 1031 tax-free exchange.

Англо-русский экономический словарь.

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Смотреть что такое "tax-free exchange" в других словарях:

  • tax-free exchange — Transfers of property specifically exempted from income tax consequences by the tax law. Examples are a transfer of property to a controlled corporation under I.R.C. No. 351(a) and a like kind exchange under No. 1031(a) …   Black's law dictionary

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  • free — 1 /fri:/ adjective ALLOWED TO DO WHAT YOU WANT 1 allowed to do whatever you want, without being controlled or restricted : free to do sth: The children are free to decide which activity they would like to do. 2 feel free spoken used to tell… …   Longman dictionary of contemporary English


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