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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词条贡献者

资深译员Daniel，国际知名法学院法律英语专业，擅长翻译涉及工程与建设领域的法律文件。