transaction basis

См. также в других словарях:

• basis — ba·sis / bā səs/ n pl ba·ses / ˌsēz/ 1: something (as a principle or reason) on which something else is established the court could not imagine any conceivable basis for the statute see also rational basis 2: a basic principle o …   Law dictionary

• basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary

• basis — Fundamental principle; groundwork; support; the foundation or groundwork of anything; that upon which anything may rest or the principal component parts of a thing. Accounting. Term used in accounting, especially in tax accounting, to describe… …   Black's law dictionary

• Structured settlement factoring transaction — A structured settlement factoring transaction describes the selling of future structured settlement payments (or, more accurately, rights to receive the future structured settlement payments). People who receive structured settlement payments… …   Wikipedia

• Derived unique key per transaction — In cryptography, Derived Unique Key Per Transaction (DUKPT) is a key management scheme in which for every transaction, a unique key is used which is derived from a fixed key. Therefore, if a derived key is compromised, future and past transaction …   Wikipedia

• Bill-And-Hold Basis — A method of conducting sales by billing the customer on the same day the transaction occurs, but not delivering the goods until a later date. Using the bill and hold basis is sometimes regarded as a controversial practice because allowing the… …   Investment dictionary

• same contract or transaction — For the purpose of joinder of causes of action, one transaction having a substantial unity with another or other transactions. 1 Am J2d Actions § 107. A preponderating doctrine in the law of larceny, that the larceny of articles belonging to… …   Ballentine's law dictionary

• Cost basis — Part of a series on Taxation Taxation in the United States …   Wikipedia

• stepped-up basis — An increased basis (value that is used to determine taxable profit or loss when property is sold) given to inherited property that went up in value after the deceased person acquired it but before the new owner inherited it. The basis of the new… …   Law dictionary

• step-up in basis — USA stepped up basis, Also known as step up in basis. basis that is higher than the transferor s basis. For example, a buyer often receives a stepped up basis in assets acquired in a transaction structured as an asset acquisition and a transferee …   Law dictionary

• arm's length transaction — Said of a transaction negotiated by unrelated parties, each acting in his or her own self interest; the basis for a fair market value determination. A transaction in good faith in the ordinary course of business by parties with independent… …   Black's law dictionary