below the line

below-the-line, adj. (Of a deduction) taken after calculating adjusted gross income and before calculating taxable income. • Examples of below-the-line deductions are medical payments and local taxes. Cf. ABOVE-THE-LINE.

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词条贡献者

双语律师蓉婧，国内知名法学院民商法专业，擅长翻译各类与数据隐私及安全相关的法律文件。