deduction in respect of a decedent

A deduction that accrues to the point of death but is not recognizable on the decedent’s final income-tax return because of the accounting method used, such as an accrued-interest expense of a cash-basis debtor.

---

词条贡献者

译者Kevin，毕业于亚洲顶尖的法学院，擅长翻译各种与国际贸易委员会诉讼 相关的法律文件。