child and dependent care tax credit

A tax credit available to a person who is employed full-time and who maintains a household for a dependent child or a disabled spouse or dependent. [Cases: Internal Revenue 3520, 3534; Taxation 1047. C.J.S. Internal Revenue §§ 58, 336–338, 341–343, 345, 347, 354, 489; Taxation § 1758.]

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词条贡献者

双语律师Pablo，国际知名法学院法律专业，擅长翻译涉及高端品牌及消费品领域的法律文件。