qualified domestic trust

A trust for a noncitizen spouse qualifying for the marital deduction. 26 USCA § 2056(d). — Abbr. QDOT. See marital deduction under DEDUCTION. Cf. QTIP trust.

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词条贡献者

资深译员Jenny，毕业于欧洲顶尖的高级翻译学院，擅长翻译涉及体育和运动场馆领域的法律文件。