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.

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词条贡献者

双语律师Howard，毕业于法国一流的高级翻译学院，擅长翻译各类与欧美消费者隐私法规相关的法律文件。