Property that passes by a QTIP trust from a deceased spouse to the surviving spouse and that (if the executor so elects) qualifies for the marital deduction provided that the spouse is entitled to receive all income in payments made at least annually for life and that no one has the power to appoint the […]
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leviable (lev-ee-[schwa]-b[schwa]l), adj. 1. Able to be levied; assessable (the fine is leviable on each offense). 2. Able to be levied upon; seizable in execution of a judgment (leviable goods). [Cases: Execution 20–58. C.J.S. Exchanges § 41; Executions §§ 25–56.]
An inference drawn from certain facts that establish a prima facie case, which may be overcome by the introduction of contrary evidence. — Also termed prima facie presumption; disputable presumption; conditional presumption; praesumptio juris. Cf. conclusive presumption. [Cases: Evidence 89. C.J.S. Evidence §§ 131, 135, 152–156, 160.]
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renewable term insurance 可续保的定期保险；可展期的定期保险 在保险期间届满时，被保险人可以选择继续投保的定期保险，被保险人通常无须提供新的体检证明，但须交付较高的保险费。
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unrelated-business taxable income. See unrelated-business income under INCOME.
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identifiable event 可证明事件 在征税时，可作为损失而免予征税的因股票价值丧失所造成的损失必须基于一项「可证明事件」，即一项意外事件或表明该损失的事件。
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foiable (foy-[schwa]-b[schwa]l), adj. Slang. (Of documents) subject to disclosure under the Freedom of Information Act (FOIA). [Cases: Records 53. C.J.S. Records §§ 99–101.]