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.]

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词条贡献者

资深译员Christina，毕业于英国一流的高级翻译学院，擅长翻译涉及教育培训领域的法律文件。