income averaging
income averaging 〈美〉收入平均法 一种计征个人所得税的选择方法，它允许纳税人将当年的高收入与前三年的收入相平均后再计税。1986年的税收改革法〔Tax Reform Act〕取消了这一作法。
income averaging
income averaging
Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases: Internal Revenue 3092. C.J.S. Internal Revenue § 334.]
income averaging
income averaging. Tax. A method of computing tax by averaging a person’s current income with that of preceding years. [Cases: Internal Revenue 3092. C.J.S. Internal Revenue § 334.] “A distinct departure from the strict annual system of taxing income is the concept of averaging income, allowed until repeal by the 1986 T.R.A…. [T]he rate at