applicable exclusion amount

applicable exclusion amount. Tax. The dollar value of an estate that is exempt from federal estate and gift taxes. See unified estate-and-gift-tax credit under TAX CREDIT.

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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。