(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

• premium receipt
• premium reserve
• premium stock
• premiums written
• premium tax
• premunire
• prenatal injury
• prenda
• prender
• prender de baron
• prendre
• prenuptial agreement
• prenuptial settlement
• preoccupation
• prep.
• prepaid expenses
• prepaid income
• prepaid interest
• prepaid legal services
• prepaid stock
• preparation
• prepayment
• prepayment clause
• prepayment penalty
• prepay station