tax use benefit

基本解釋

The law was written for two private corporations so that a tax -- so that a corporate raider -- and this happened in the '80s -- would buy one unprofitable corporation, use their tax loss write-off to benefit the profits they were making another corporation.
WHITEHOUSE: Press Briefing
While some use it to cover their assets with a tax-free death benefit to their spouses or children, others are just as likely to go ahead and let the kids pay the taxes, the better to teach them a real world lesson on government confiscation of wealth.
FORBES
Instead I suggested that unless a place is a secrecy jurisdiction, which means that regulation is intentionally created for the primary benefit and use of those not resident there, it really can't operate as a tax haven.
FORBES