surtax exemption
surtax exemption. 1. An exclusion of an item from a surtax. [Cases: Internal Revenue 3633. C.J.S. Internal Revenue §§ 17–18, 368, 387.] 2. An item or an amount not subject to a surtax. See surtax under TAX.
surtax exemption. 1. An exclusion of an item from a surtax. [Cases: Internal Revenue 3633. C.J.S. Internal Revenue §§ 17–18, 368, 387.] 2. An item or an amount not subject to a surtax. See surtax under TAX.