income averagingglossary / income averaging Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases: Internal Revenue 3092. C.J.S. Internal Revenue § 334.] 词条贡献者 译者Kelly，美国顶尖商学院国际经济法专业，擅长翻译各种与投资基金与基金顾问诉讼相关的法律文件。
income averaging income averaging income averaging. Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases:…
income averaging income averaging, 收入平均法 income averaging 〈美〉收入平均法 一种计征个人所得税的选择方法，它允许纳税人将当年的高收入与前三年的收入相平均后再计税。1986年的税收改革法〔Tax Reform Act〕取消了这一作法。
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