| acquisition sale (การ) ซื้อมาและขายไป
Explanation: Now we are much familiar with Internet search e.g. Google search. I met this word in a number of instances but for legal/tax term, I propose this translation. This is combined now, not descriptive noun. That is, 'acquisition' (=acquiring of product etc.) + 'sale' (sale of product etc.), used in California Income Tax Law and Regulations. Other usage includes 'acquisition, sale,' 'acquisition/sale' etc. are frequent hits on Internet.
Soonthon L.
Example sentence(s):- "Acquisition sale" is deemed taxable while leaseback is deductable for taxation purposes.
- If a transaction is treated as an "acquisition sale and leaseback" under this subsection of this regulation, then the qualified cost to the lessor .....
Reference: http://books.google.co.th/books?id=RFozRCJry7gC&pg=PA1707&lp...
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