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

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。