charitable remainder

A remainder, usu. from a life estate, that is given to a charity; for example, “to Jane for life, and then to the American Red Cross.” [Cases: Internal Revenue 4172(3); Taxation 876. C.J.S. Internal Revenue § 532; Taxation §§ 1876–1878.]

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词条贡献者

译者Scott，毕业于一所旨在培养高级翻译专业人才的翻译院校，擅长翻译各种与环境诉讼相关的法律文件。