Sample juridical translation

Source language: English
Subjects: juridical, fiscal

Text Translation
Book Tax Disparity Несоответствие финансовой и налоговой отчётности
“Book-Tax Disparity” shall mean with respect to any item of Contributed Property or Revalued Property, as of the date of any such determination, the difference between the Carrying Value of such Contributed Property or Revalued Property and the adjusted basis thereof for federal income tax purposes as of such date. «Несоответствие финансовой и налоговой отчётности» означает в отношении любой части Вложенного имущества или Переоцененного имущества, на дату выявления такого несоответствия, разницу между Балансовой стоимостью такого Вложенного имущества или Переоцененного имущества и скорректированной налоговой базой такого имущества для уплаты федерального подоходного налога на соответствующую дату.

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