法律英语词汇“kiddie tax”的翻译、意思、用法、释义-法律词典

单词	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。
随便看	in praesentia in praesentia diversorum in praesentia et auditu aliorum In praesentia majoris potestatis, minor potestas cessat. in prender in presence In pretio emptionis et venditionis, naturaliter licet contrahentibus se circumvenire. in primis in principio in privity in promptu In propria causa nemo judex. in propria persona in proximo gradu in puris naturalibus in quantum lucratus est inquest inquest in lunacy inquest jury inquest of drunkard inquest of office inquest of sheriffs inquest of title inquilinus in quindena

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