| 词汇 | Balloon Payment |
| 释义 | `1`Balloon Payment `2` "Legal Lexicon": BALLOON PAYMENT - The final payment needed to complete the payment of the entire principal amount, if different from the monthly payment. Bank Deposits Method Of Proving Unreported Income BANK DEPOSITS METHOD OF PROVING UNREPORTED INCOME - Method used by the IRS that proceeds on the theory that if a taxpayer is engaged in an income producing business or occupation and periodically deposits money in bank accounts in his name or under his control, an inference arises that such bank deposits represent taxable income unless it appears that the deposits represented re-deposits or transfers of funds between accounts, or that the deposits came from non-taxable sources such as gifts, inheritances or loans. This theory also contemplates that any expenditures by the person of cash or currency from funds not deposited in any bank and not derived from a non-taxable source, similarly raises an inference that such cash or currency represents taxable income. Because the 'bank deposits method' of proving unreported income involves a review of the person's deposits and cash expenditures which came from taxable sources, the Government must establish an accurate cash-on-hand figure for the beginning of the tax year. The proof need not show the exact amount of the beginning cash-on-hand so long as it is established that the Government's claimed cash-on-hand figure is reasonably accurate. |
| 随便看 |
英汉汉英法律词典收录144709条英汉法律翻译词条，基本涵盖了全部常用法律英语单词的释义及例句，是法律专业英语学习的有利工具。