此外，适用于抵兔限额计算的所得来源地确定规则、费用分摊规则和亏损处理规则，也有防范纳税人滥用抵兔、维护美国税收管辖权的功能。

The income source rules, the deduction allocation rules and the rules dealing with net losses in U. S. FTC limitation system have the same function of preventing taxpayers from abusing FTC.

youdao

如果她刻意坚持，容许她付她所愿意付的（这不仅仅是适合约会的一个规则哦）如果你的女友坚持分摊，不管是因为她的难为情还是什么原因，那时候你一定得察言观色。

If she insists, allow her to pay what she wishes (this is not just a rule for dating). You will be the best judge at the time whether your date is only insisting because she feels obliged.

youdao