Receipt of boot

Sharpener

Member
Italian
Domanda tecnica, argomento: tasse.

Vi dico la frase completa che e' meglio:
"Receipt of boot (cash, securities...) will cause recognition of gain"

Escludo che si traduca "boot" con stivale!

Finora ho trovato solo una definizione del tipo:
"Money or other property that is not like-kind and is given to make up the difference in value between two properties exchanged"

Si puo' dire dunque genericamente boot = compenso in denaro?

grazie!
S.
 
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  • CPA

    Senior Member
    British English/Italian - bilingual
    Temo di no, perché la differenza può essere versata anche in beni (un'auto, un oggetto di valore).

    Qui c'è un esempio tratto da AllBusiness:

    Example: In an exchange of property under section 1031 of the Internal Revenue Code , Collins exchanges her warehouse worth $1,000,000 and receives Baker's land worth $1,250,000. Collins pays $240,000 cash and a car worth $10,000 to boot in order to equalize the values of properties exchanged. The car and cash are boot.
     
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