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

法律翻译Fang，毕业于新加坡知名法学院，专注翻译各类与白领犯罪与调查有关的法律文件。