split income
An equal division between spouses of earnings reported on a joint tax return, allowing for equal tax treatment in community-property and common-law states.
split income
split income
split income 〈美〉分割收入 为了消除分别实行夫妻共有财产制与普通法财产制的各州之间夫妇财产所得税的差异，国会于1948年立法规定，所有州的夫妇可按共同收入纳税，其税率相当于各方收入为总额之一半而各自分别纳税时所适用之税率。