(1)免税收入；免税所得
在美国，既指免除州和联邦所得税的收入，亦可指只免除州所得税或只免除联邦所得税的收入。

(2)免于被扣押的收入

• outer bar
• outer continental shelf
• outfangthef
• outfangtheft
• outfangthief
• outfit
• outgoings
• outhouse
• outland
• outland bill
• outlaw
• outlawry
• outlot
• out of benefit
• out of court
• out-of-court settlement
• out-of-pocket expense
• out-of-pocket loss
• out-of-pocket rule
• out of term
• out of the state
• outparter
• output contract
• outputter
• outrage