- marital deduction
1) супружеская налоговая скидка
2) освобождение от налога имущества, наследуемого супругом
Большой англо-русский и русско-английский словарь. 2001.
marital deduction
Смотреть что такое "marital deduction" в других словарях:
marital deduction — see deduction Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. marital deduction … Law dictionary
Marital deduction — is a type of tax law that allows a person to give assets to his or her spouse with reduced or no tax imposed upon the transfer. Some marital deduction laws even apply to transfers made postmortem. Spouses can transfer property between themselves… … Wikipedia
marital deduction — noun 1. : a deduction according to the provisions of the United States Internal Revenue Code from the taxable gross estate that amounts to the value of any property interest included therein and given by will, inheritance, survivorship or… … Useful english dictionary
Marital Deduction — A tax deduction that allows an individual to transfer some assets to his or her spouse tax free, creating a reduction in taxable income. A marital deduction is mainly used for the purposes of estates and gifts. The Internal Revenue Service has… … Investment dictionary
marital deduction trust — see trust Merriam Webster’s Dictionary of Law. Merriam Webster. 1996 … Law dictionary
marital deduction — A tax deduction that allow spouses to transfer unlimited amounts of property to one another. Bloomberg Financial Dictionary … Financial and business terms
marital deduction — A deduction in computing the taxable estate for federal estate tax purposes, limited to one half of the decedent s adjusted gross estate, of property passing to the surviving spouse. IRC § 2056(a) … Ballentine's law dictionary
Unlimited Marital Deduction — A provision in United States Federal Estate and Gift Tax Law that allows an individual to transfer an unrestricted amount of assets to his or her spouse at any time, including at the death of the transferor, free from tax. The unlimited marital… … Investment dictionary
deduction — de·duc·tion n 1: an amount allowed by tax laws to be subtracted from income in order to decrease the amount of income tax due see also internal revenue code in the important laws section compare credit, ex … Law dictionary
marital — /maeratal/maraytal/ Relating to, or connected with, the status of marriage; pertaining to a husband; incident to a husband @ marital agreements Contracts between parties who are either on the threshold of marriage or on the verge of separation,… … Black's law dictionary
marital — /maeratal/maraytal/ Relating to, or connected with, the status of marriage; pertaining to a husband; incident to a husband @ marital agreements Contracts between parties who are either on the threshold of marriage or on the verge of separation,… … Black's law dictionary
