marital deduction
marital deduction 婚姻财产减税 指夫妻一方将财产转让给另一方时的减税，包括双方在世时的转让和一方去世时的转让。
marital deduction
marital deduction
A federal tax deduction allowed for lifetime and testamentary transfers from one spouse to another. IRC (26 USCA) §§ 2056, 2523. [Cases: Internal Revenue 4169. C.J.S. Internal Revenue § 535.]
marital deduction
marital deduction 嫁资演绎 为美国联邦关于财产顺利处置税法中的规定。根据嫁资无限演绎规定，对夫妻间财产的正常转让无需纳税。根据正常的财产有限期利息托管规定，托管财产的一切收入至少每年须向配偶支付一次。