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kiddie tax
释义
kiddie tax
〈美〉儿童非劳动所得税
对14岁以下的儿童超过一定限额的非劳动所得征收的一种联邦税。如果父母纳税适用的税率较高时,则适用父母纳税的最高税率。《1986年税收改革法》〔Tax Reform Act of 1986〕规定了该税种,以阻止生产性资产在家庭内从父母向幼小子女转移而逃税。
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In conventionibus contrahentium voluntas potius quam verba spectari placuit.
incopolitus
Incorporalia bello non adquiruntur.
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incorporamus
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Incorporated Council of Law Reporting for England and Wales
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incorporation doctrine
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in corpore
incorporeal
incorporeal chattels
incorporeal hereditament
incorporeal property
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更新时间:2026/7/12 19:50:42