marital deduction

A federal tax deduction allowed for lifetime and testamentary transfers from one spouse to another. IRC (26 USCA) §§ 2056, 2523. [Cases: Internal Revenue 4169. C.J.S. Internal Revenue § 535.]

---

词条贡献者

双语律师Raymond，亚洲知名法学院法律专业，擅长翻译各类与生物科技与制药相关的法律文件。