TAX-EXEMPT

tax exempt

tax-exempt, adj. 1. By law not subject to taxation (a tax-exempt charity). [Cases: Internal Revenue 4045–4071; Taxation 211–250. C.J.S. Internal Revenue §§ 327, 462–474, 670, 798; Taxation§§ 266, 275, 277–282, 287–289, 291–298, 300, 303–383, 1736–1737.] 2. Bearing interest that is free from income tax (tax-exempt municipal bonds). — Also termed tax-free.

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tax exempt

tax exempt 免税 在美国,主要是指1对用于教育、宗教、慈善目的的财产免于征税;2对某种收益规定免交所得税,如联邦及地方政府公债的利息收入和政府发放的社会福利金等。

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