surtax exemption

surtax exemption.

1. An exclusion of an item from a surtax. [Cases: Internal Revenue 3633. C.J.S. Internal Revenue §§ 17–18, 368, 387.]

2. An item or an amount not subject to a surtax. See surtax under TAX.

---

词条贡献者

双语律师Jenna，国际知名法学院环境法专业，擅长翻译各类与环境、社会及管治 (ESG)相关的法律文件。