additional standard deduction

The sum of the additional amounts that a taxpayer who turns 65 or becomes blind before the close of the taxable year is entitled to deduct. [Cases: Internal Revenue 3295; Taxation 1031.1. C.J.S. Taxation §§ 1738–1739.]

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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。