这两个术语中的“bootstrap”都是自助的意思。

bootstrap doctrine

自助原则

禁止对已作出终局判决的另一州法院的管辖权提出间接攻击〔collateral attack〕的一项原则，即若法院最初对案件没有管辖权，但当争点被当事人在本法院争讼时，法院可因其作出它有管辖权这一错误的却是结论性的裁决而使自己取得管辖权。该原则的根据是，依据既判力原则，当事人受法院判决的约束，而不论争点是法院的管辖权或是其他问题。当法院在前一案件中已对人身、法律地位〔status〕或土地行使管辖权时，可以适用该原则，但是，如果法院对案件没有事物管辖权〔subject-matter jurisdiction〕，自助原则并不能使法院判决生效。例如，当事人在州法院出庭争讼，并不能支持该法院取得对联邦事项的管辖权。

其英文释义如下，供参考：

This doctrine is a rule in the resolution of conflict of laws and it prevents a collateral attack on the jurisdiction of another state's court that has rendered final judgment. This doctrine is based on the principle of res judicata, which prevents a party from litigating a jurisdictional claim which has been already resolved in an earlier, final decision, or where the litigants had an opportunity to raise the issue and challenge the other court’s lack of jurisdiction and failed to do so.

bootstrap sale

自助交易

以出售物的收益或利润清偿购买价款的销售，尤指杠杆收购；２出售者则通过出售公司股票，使通常的经营收入转化为资本所得，以达到合理避税的目的。Bootstrap sale is a tax-saving device whereby the seller in effect converts ordinary income from his business into capital gain from the sale of corporate stock. It is a sale or exchange so as to require the shifting of some business risks. [Comm'r v. Brown, 380 U.S. 563, 580 (U.S. 1965)].

以下为相关双语示例，供参考：

This decision is an excellent explanation of the “bootstrapping doctrine” that seems to often befuddle litigants.

这一判决很好地解释了经常使诉讼当事人感到困惑的“自助原则”。

The tax consequences of the so-called "bootstrap" sale of a business, used in conjunction with a tax-exempt purchaser, are soon to be examined by the Supreme Court in Commissioner of Internal Revenue v. Clay B. Brown.' It is the purpose of this note to examine this type of transaction, with regard to its tax-avoiding incidents, in an attempt to analyze the competing considerations that will be presented to the Court for decision

在美国国税局诉Clay B. Brown一案中，与免于交税的买方一起使用的所谓的“自助出售业务”的税务后果将很快由最高法院进行审查。本说明的目的为审查此类交易的避税事件，从而对将提交法院用以进行判决的潜在的竞争考量因素进行分析。