法律英语词汇“carry-over basis”的翻译、意思、用法、释义-法律词典

单词	carry-over basis
释义	carry-over basis 转移税基美国所得税法规定，以受益人继承死者遗产时的现价为税基征税。此税基等于遗产现价扣除法定免税额后的价值。
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法律词典收录了48440条英汉双解法律词条，基本涵盖了常用法律英语单词及短语词组的翻译及用法，是法律学习的有利工具。