tax refund

tax refund. Money that a taxpayer overpaid and is thus returned by the taxing authority. — Also termed tax rebate. [Cases: Internal Revenue 4950; Taxation 535, 904, 1097. C.J.S. Internal Revenue § 780; Social Security and Public Welfare § 207; Taxation §§ 910–914, 919, 1679, 1690, 1764, 1978–1981.]

---

词条贡献者

译者Susanne，世界顶尖法学院国际税法专业，擅长翻译各种与联邦税务纠纷相关的法律文件。