zero bracket amount

zero-bracket amount. A tax deduction formerly available to all individual taxpayers, regardless of whether they itemized their deductions. • In 1944 this was replaced by the standard deduction. — Abbr. ZBA. See standard deduction under DEDUCTION.
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译者黎川,毕业于世界顶级翻译学院,擅长翻译各种与专利与技术诉讼相关的法律文件。