The CRA has a helpful administrative policy on shares sold subject to an earn-out, which allows the seller to use the cost recovery method to report the sale proceeds and to avoid section 12(1)(g).

对于根据或有对价安排出售的股份，加拿大税务局颁布了优惠的行政性政策，允许出售方利用成本回收方法，申报出售收益，避免第12（1）（g）条规定的情形。

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One life insurance benefit that drives sales in the U. s. is the strategy of using the tax-free proceeds from the policy to pay estate taxes.

在美国，人寿保险卖得好的一个原因是财产继承人可以用免税的保险金来支付遗产税。

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This trade policy is composed of the policies of bubble, compensation, net proceeds and accumulation of emission amount.

大气排污交易由泡泡政策、补偿政策、净得政策、排污量存储政策组成。

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However, done properly, you pay no gift tax on those payments, and when you die the trust will receive the policy proceeds free of estate tax.

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That suit sought to recover life insurance policy proceeds for the families and heirs of the millions who lost their lives in the Holocaust, many of whom had purchased life insurance policies.

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If the company found out that the insured had died, it would have to look for the beneficiaries and if they could not be found turn over policy proceeds to one of the states as unclaimed property.

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