?配偶扣除额
... 206、Malum in se——本身错误的、不法的 207、Marital deduction——配偶扣除额、婚姻抵税 208、Mechanic's lien——技工留置权、施工留置权 ...
?婚姻抵税
?扣除额
...前，是由他/她（并且只能是由他/她）获得所有的收益，而不能是设立人的子女，因为这样才可以适用配偶扣除额（marital deduction）――即配偶之间可以无限制地转让财产而无须缴税（受让配偶须是美国公民）。
配偶扣除额 ; 无限婚姻扣减额 ; 扣除额
赠与税配偶扣除额
The unlimited Marital Deduction allows for transfers to US citizen spouses during life or at death to remain tax-free.
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United States, Edith Windsor was denied the marital deduction for estate taxes paid after the death of her spouse, Thea Spyer.
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By virtue of the marital deduction, there is no estate tax.
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英汉双解词典包含3185865条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。