apportionment
apportionment n. (1)分摊；按比例分配 (2)按一定方式分配金钱或分摊费用 (3)遗产税的分摊 根据法律的规定或遗嘱人的指示，对遗产享有利益的人分摊遗产税。 (4)〈美〉议席之分配 指立法机关的席位〔legislative seats〕在有代表权的地区的分配；尤指根据美国宪法第十四条修正案的规定，以人口为基准对美国国会众议院席位的分配。该词亦称legislative apportionment。 (→reapportionment)
APPORTIONMENT
apportionment
apportionment, n. 1. Division into proportionate shares; esp., the division of rights and liabilities between two or more persons or entities. 2. Tax law. The act of allocating or attributing moneys or expenses in a given way, as when a taxpayer allocates part of profits to a particular tax year or part of the use