-
1 under the circumstances
under similar circumstances shih under the circumstances -
2 circumstance
circumstance ['sɜ:kəmstəns]1 noun (UNCOUNT)∎ force of circumstance contrainte f ou force f des circonstances;∎ I am a victim of circumstance je suis victime des circonstances∎ pomp and circumstance grand apparat m, pompe f(a) (conditions) circonstance f, situation f;∎ in or under these circumstances dans les circonstances actuelles, vu la situation actuelle ou l'état actuel des choses;∎ in or under exceptional circumstances dans des circonstances exceptionnelles;∎ in or under normal circumstances en temps normal;∎ under no circumstances en aucun cas;∎ under similar circumstances en pareil cas;∎ due to circumstances beyond our control en raison de circonstances indépendantes de notre volonté∎ the circumstances of her death les circonstances de sa mort;∎ you have to take into account the circumstances il faut tenir compte des circonstances∎ if his circumstances allowed si ses moyens le permettaient;∎ in easy circumstances à l'aiseUn panorama unique de l'anglais et du français > circumstance
-
3 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 . -
4 take cover
1) укрыться, спрятаться [этим. воен. занимать укрытие]He had arrived opposite Charing Cross when a number of explosions attracted his attention; people began to run past him and a special constable cried loudly: ‘Take cover, take cover!’ (J. Galsworthy, ‘On Forsyte 'Change’, ‘A Forsyte Encounters the People’) — Он услышал взрывы, когда был у Чаринг-Кросс. Люди бежали мимо, какой-то констебль громко кричал: "В убежище! В убежище!"
...Quayle could see some of the parachutists running to take cover but never getting there as the machine-guns tore them away and apart. (J. Aldridge, ‘Signed with Their Honour’, ch. 37) —...на глазах Квейла парашютисты пытались добежать до аэродрома, чтобы укрыться там, но падали как подкошенные, сраженные пулеметными очередями.
2) скрываться, уйти в подполье (тж. run to cover)In the terror some Negro leaders, themselves fugitives from slavery had to take cover, as fighters in many countries have often had to do under similar circumstances. (W. Foster, ‘The Negro People in American History’, ch. 15) — В этой обстановке террора некоторые негритянские лидеры, сами беглые рабы, вынуждены были скрываться, как часто приходилось делать борцам во многих других странах в подобных обстоятельствах.
-
5 circumstance
['së:këmstëns] n 1. rrethanë; kusht; rast; under similar/the circumstances në të tilla rrethana, në këto kushte; under no circumstances në asnjë mënyrë, në asnjë rast. 2. ngjarje, ndodhi; a fortunate circumstance ngjarje fatlume. 3. pl. gjendje financiare; in easy circumstances i kamur, i pasur, në gjendje të mirë. 4. rrethana të dorës së dytë, informacion shtesë. 5. fat; faktor; a victim of circumstances viktimë e fatit. 6. ceremoni* * *rrethanë
См. также в других словарях:
Effects of different voting systems under similar circumstances — This article describes an example election using geographical proximity to create hypothetical preferences of a group of voters, and then compares the results of such preferences with ten different voting systems. It does not, however, address… … Wikipedia
under — un|der [ ʌndər ] function word *** Under can be used in the following ways: as a preposition (followed by a noun or number): There are piles of books under my desk. The total cost of the project is just under $3 million. The technology has been… … Usage of the words and phrases in modern English
under */*/*/ — UK [ˈʌndə(r)] / US [ˈʌndər] adverb, preposition Summary: Under can be used in the following ways: as a preposition (followed by a noun or number): There are piles of books under my desk. ♦ The total cost of the project is just under £2.2 million … English dictionary
under — un|der W1S1 [ˈʌndə US ər] prep, adv ▬▬▬▬▬▬▬ 1¦(below)¦ 2¦(less than)¦ 3¦(having something done to it)¦ 4¦(affected by something)¦ 5 under ... conditions/circumstances 6¦(law/agreement)¦ 7¦(in power)¦ 8¦(position at work)¦ 9¦(where information… … Dictionary of contemporary English
under — un|der W1S1 [ˈʌndə US ər] prep, adv ▬▬▬▬▬▬▬ 1¦(below)¦ 2¦(less than)¦ 3¦(having something done to it)¦ 4¦(affected by something)¦ 5 under ... conditions/circumstances 6¦(law/agreement)¦ 7¦(in power)¦ 8¦(position at work)¦ 9¦(where information… … Dictionary of contemporary English
under control — This phrase does not necessarily mean the ability to stop instanter under any and all circumstances, an automobile being under control within the meaning of the law if it is moving at such a rate, and the mechanism and power under such control,… … Black's law dictionary
Circumstances (song) — Circumstances Single by Rush from the album Hemispheres Released 1978 Genre Hard rock, progressive rock … Wikipedia
Circumstances — Several Hindu scriptures are devoted to describe various unknown theories and facts in general, specific and logical aspects, as the precise scientific descriptions are not available. Circumstances are also defined and explored by these recorded… … Wikipedia
Similar fact evidence — In the law of evidence, similar fact evidence (or the similar fact principle) establishes the conditions under which factual evidence of past misconduct of accused can be admitted at trial for the purpose of inferring that the accused committed… … Wikipedia
Circumstances prior to the Malayan Emergency — In 1948, the Communists and the British colonial government in Malaya entered a period of guerrilla fighting which has become known to history as the Malayan Emergency. The name derives from the state of emergency declared by the colonial… … Wikipedia
Taiwan under Japanese rule — (Taiwan, Empire of Japan) 台灣日治時期 (大日本帝國臺灣) Annexed dependency of the Empire of Japan … Wikipedia
