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1 private letter ruling
сокр. PLR гос. фин., амер. решение на основе частного письма* (интерпретация налогового законодательства, осуществляемая Службой внутренних доходов США для конкретной необычной или сложной налоговой ситуации в виде ответа на частный запрос налогоплательщика)Syn:
* * *
решение на основе частного письма: 1) ответ Службы внутренних доходов США на частный запрос по конкретному вопросу интерпретации налогового законодательства= letter ruling ; 2) решение налогового органа по частному вопросу; revenue ruling.* * *. These are written pronouncements from the IRS interpreting the Internal Revenue Code with respect to a specific set of facts and circumstances. Letter rulings arise from a taxpayer's request to interpret the law, usually before engaging in a transaction. For example, when two corporations decide to merge, they typically request a letter ruling to insure the transaction will be tax free. The ruling applies only to the taxpayer requesting it and cannot be cited as precedent. However, letter rulings often give important insight into the way the IRS would rule under similar circumstances. Despite the filing fee and legal costs involved in obtaining a ruling, if the tax consequences are substantial, a ruling is often advisable. . Small Business Taxes & Management 2 . -
2 sanatorio
m.1 sanatorium.2 infirmary, sanatorium, clinic, sanitarium.3 health resort in mountains, spa.* * *1 clinic, nursing home (hospital) hospital* * *SM sanatorium, sanitarium (EEUU)sanatorio mental — psychiatric clinic, psychiatric hospital
* * *a) ( para convalecientes) nursing home, sanitarium (AmE), sanatorium (BrE)b) ( hospital) clinic, hospital ( usually private)c) (Col, Ven) ( hospital psiquiátrico) mental hospital, psychiatric hospital* * *= sanatorium [sanatoria/sanatoriums, -pl.].Ex. At one stage in the program it was thought that enough sanatoriums could be built to treat every case of tuberculosis.* * *a) ( para convalecientes) nursing home, sanitarium (AmE), sanatorium (BrE)b) ( hospital) clinic, hospital ( usually private)c) (Col, Ven) ( hospital psiquiátrico) mental hospital, psychiatric hospital* * *= sanatorium [sanatoria/sanatoriums, -pl.].Ex: At one stage in the program it was thought that enough sanatoriums could be built to treat every case of tuberculosis.
* * *2 (hospital) clinic, hospital ( usually private)3 ( Col) (hospital psiquiátrico) mental hospital, psychiatric hospital* * *
sanatorio sustantivo masculino
sanatorio sustantivo masculino sanatorium, US sanitarium
' sanatorio' also found in these entries:
English:
sanatorium
- sanitarium
* * *sanatorio nm1. [para tratamientos largos] sanatoriumsanatorio psiquiátrico psychiatric hospital2. RP [hospital] private clinic, private hospital* * *m sanitarium, clinic* * *sanatorio nm1) : sanatorium2) : clinic, private hospital -
3 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) lufthavn* * *['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) lufthavn -
4 aerodrome
'eərədrəum(a place (usually private or military) where aircraft are kept and from which they fly.) aeródromotr['eərədrəʊm]1 aeródromon.• aeródromo (Aeronáutica) s.m.['ɛǝrǝdrǝʊm]N (esp Brit) aeródromo m -
5 Flughafen
m FLUG. airport* * *der Flughafen(militärisch) aerodrome; airdrome;(zivil) airport* * *Flug|ha|fenmairport; (MIL) aerodrome (Brit), airdrome (US)der Flúghafen Hamburg — Hamburg airport
auf dem Flúghafen — at the airport
* * *der1) (a place (usually private or military) where aircraft are kept and from which they fly.) aerodrome2) (a place where passenger aircraft arrive and depart, with buildings for customs, waiting-rooms etc.) airport* * *Flug·ha·fenm airportauf dem \Flughafen landen to land at the airport* * *der airport* * ** * *der airport* * *m.aerodrome n.airdrome n.airport n. -
6 aerodrome
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7 aerodrome
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8 sanatorio
sanatorio sustantivo masculino
sanatorio sustantivo masculino sanatorium, US sanitarium ' sanatorio' also found in these entries: English: sanatorium - sanitarium -
9 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) flugvöllur, flughöfn -
10 aerodrome
reptér* * *['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) repülőtér -
11 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) aeródromo* * *a.er.o.drome['ɛərədroum] n aeródromo, aeroporto.————————aeródromo. -
12 aerodrome
n. havaalanı, havalimanı* * *1. hava alanı 2. küçük havaalanı* * *['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) ufak hava alanı -
13 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) letališče* * *[ʌ/ərədroum]nounletališče -
14 aerodrome
• lentokenttäaviation• lentoasema* * *'eərədrəum(a place (usually private or military) where aircraft are kept and from which they fly.) lentoasema -
15 aerodrome
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16 aerodrome
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17 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) lidlauks; aerodroms* * *aerodroms, lidlauks -
18 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) aerodromas -
19 aerodrome
n. flygplats, flygfält* * *['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) flygplats, aerodrom -
20 aerodrome
['eərədrəum](a place (usually private or military) where aircraft are kept and from which they fly.) letiště* * *• letiště
См. также в других словарях:
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