查人人中国名人网语言文字运用教案:英文翻译
来源：百度文库 编辑：查人人中国名人网 时间：2024/04/29 01:05:11
An example of this phenomenon is the family limited partnership. A business owner may want to use a limited partnership to transfer her business to family members without substantial estate or gift tax. The tax value of the transferred interest, in turn, depends on whether family members can cash out of the firm at full market value. Family members cannot avoid receiving full market value simply through a provision restricting fair value transfers in the limited partnership agreement, because the Internal Revenue Code only "counts" for restrictions in applicable state or federal law.
这种现象的一个例子是家庭限制的合作关系。一个商人想利用限制的合作关系转移她的商业去家庭成员免除了大量资产或赠与税。转换利息的税价值，反过来，取决于家庭成员是否能兑现企业外面在充分的市场价值。家庭成员不能避免简单地接受充分的市场价值通过供应制约公平的价值调动在有限合伙协议, 因为国内税收代码只有"计数" 为制约在可适用的状态或联邦法律。
这种现象的一个例子是家庭有限合伙. 企业老板也想用有限合伙企业将其家人没有大量遗产或赠与税. 值税的兴趣转移,进而取决于家属可以从该公司的现金全部市值. 家属不能不接受市值仅通过提供公允价值转让限制在有限合伙协议,因为国内收入只有"密码"两项限制适用于联邦或州的法律.