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 |