taxable

taxable, adj.

1. Subject to taxation (interest earned on a checking account is taxable income). [Cases: Internal Revenue 3110; Taxation 978. C.J.S. Internal Revenue §§ 59–60; Taxation§§ 1715–1716, 1721–1722, 1727.]

2. (Of legal costs or fees) assessable (expert-witness fees are not taxable court costs). [Cases: Costs 146–194; Federal Civil Procedure 2742. C.J.S. Costs §§ 6, 94–97, 99–101, 105–124.]

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词条贡献者

资深译员Michael，国内知名法学院法律翻译专业，擅长翻译各类与劳动诉讼相关的法律文件。