gratuitous transfer

gratuitous transfer
безвозмездная передача

English-russian accounting dictionary. 2014.

Смотреть что такое "gratuitous transfer" в других словарях:

  • transfer of value — The reduction in the value of a person s estate by a gratuitous transfer. Such transfers are subject to inheritance tax in most cases if made in a given period before the date of the donor s death …   Big dictionary of business and management

  • gratuitous bailee — Person to whom possession of personal property is transferred and who furnishes no consideration for such transfer and hence is required to use great care to avoid liability for negligence. One responsible for goods entrusted to him or her when… …   Black's law dictionary

  • gratuitous bailee — Person to whom possession of personal property is transferred and who furnishes no consideration for such transfer and hence is required to use great care to avoid liability for negligence. One responsible for goods entrusted to him or her when… …   Black's law dictionary

  • Gift tax in the United States — A gift tax is a tax imposed on the gratuitous transfer of ownership of property.The tax is generally imposed on the donor (the giver) rather than on the recipient. A transfer is completely gratuitous where the donor receives nothing of value in… …   Wikipedia

  • property law — Introduction       principles, policies, and rules by which disputes over property are to be resolved and by which property transactions may be structured. What distinguishes property law from other kinds of law is that property law deals with… …   Universalium

  • gift — n 1: an intentional and gratuitous transfer of real or personal property by a donor with legal capacity who actually or constructively delivers the property to the donee with the intent of giving up dominion over the property and investing it in… …   Law dictionary

  • donative — do·na·tive / dō nə tiv/ adj 1: having the character of a donation a donative transfer 2: of or relating to donation donative intent donative capacity Merriam Webster’s Dictiona …   Law dictionary

  • Sharīʿah — ▪ Islamic law Introduction also spelled  Sharia   the fundamental religious concept of Islām, namely its law, systematized during the 2nd and 3rd centuries of the Muslim era (8th–9th centuries AD).       Total and unqualified submission to the… …   Universalium

  • Donation (in Canon Law) — • The gratuitous transfer to another of some right or thing Catholic Encyclopedia. Kevin Knight. 2006. Donation (in Canon Law)     Donation      …   Catholic encyclopedia

  • Roman Law —     Roman Law     † Catholic Encyclopedia ► Roman Law     In the following article this subject is briefly treated under the two heads of; I. Principles; II. History. Of these two divisions, I is subdivided into: A. Persons; B. Things; C. Actions …   Catholic encyclopedia

  • Donation (in Civil Jurisprudence) —     Donation     † Catholic Encyclopedia ► Donation     (IN CIVIL JURISPRUDENCE)     Donation, the gratuitous transfer, or gift (Lat. donatio), of ownership of property. The Latin word munus also signified a gift, but a gift on some special… …   Catholic encyclopedia

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