deduction in respect of a decedent

A deduction that accrues to the point of death but is not recognizable on the decedent’s final income-tax return because of the accounting method used, such as an accrued-interest expense of a cash-basis debtor.

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词条贡献者

资深译员Betty，知名法学院国际金融法专业，擅长翻译各类与并购业务相关的法律文件。