gross up
gross up 反计还原 将已纳税额加回到财产价值或已收收入中；对死前3年内的赠与所征的赠与税计入遗产总额；美国公司将其国外纳税收入〔pre-foreign tax income〕计入其联邦所得税报表中以在联邦外国所得税中抵免其已缴税款。
GROSS UP
gross up
gross up, vb. Slang. Tax. To add back to a decedent’s gross estate the gift taxes paid by the decedent or the de-cedent’s estate on gifts made by the decedent or the decedent’s spouse during the three-year period preceding the decedent’s death. IRC (26 USCA) § 2035. [Cases: Internal Revenue 4159(2). C.J.S. Internal Revenue §