Fees and other transaction expenses shall be taken into account as expenses in determining pre-tax profit under subparagraph (a).

依据第(a)项确定税前利润时应考虑酬金和其他交易费用。

youdao

A heavier disciplinary action shall be taken for the act set out in subparagraph 3 or 4 above.

有前款第(三)项、第(四)项规定行为的，应当从重处分。

youdao

A securities firm may raise the percentage under paragraph 1, subparagraph 3 or 4 as it deems necessary after assessment.

第一项第三款及第四款所订之比率，证券商经评估，认为必要时，得提高之。

youdao

More to the point, Congress could have avoided adding a new subparagraph and simply amended Section 1374(d)(7)(B)(ii) by adding 2012 and 2013.

FORBES: A Closer Look At The Fiscal Cliff Deal's Impact On The Built-In-Gains Recognition Period For S Corporations

By not simply adding 2012 and 2013 to the current subparagraph (B), Congress has created confusion out of what should have been a very straightforward amendment to existing law.

FORBES: A Closer Look At The Fiscal Cliff Deal's Impact On The Built-In-Gains Recognition Period For S Corporations