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词汇 marital deduction
释义 `1`marital deduction `2`
"Nolo Everybody's Legal Dictionary":

A deduction allowed by the federal estate tax laws for all property passed to a surviving spouse who is a U.S. citizen. This deduction (which really functions as an exemption) allows anyone, even a billionaire, to pass his or her entire estate to a surviving spouse without any tax at all.

See Topic: Wills & Estate Planning
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