estimated tax

A tax paid quarterly by a taxpayer not subject to withholding (such as a self-employed person) based on either the previous year’s tax liability or an estimate of the current year’s tax liability. [Cases: Internal Revenue 4827, 4832, 5219.40; Taxation 1096. C.J.S. Internal Revenue §§ 725–726, 733, 821; Taxation §§ 1777–1778.]

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词条贡献者

译者Kelly，美国顶尖商学院国际经济法专业，擅长翻译各种与投资基金与基金顾问诉讼相关的法律文件。