(1)扣减项目；扣减金额
在计算应税所得或应税财产时从纳税人的总收入或总资产中扣减的项目或金额。

(2)(罗马法)先取份额；先取物
某一继承人在分割遗产前有权从遗产中先予获得的遗产或遗产份额。
(→charitable deduction; deductible; marital deduction; orphan's deduction)

• de facto guardian
• de facto judge
• de facto justice of the peace
• de facto king
• de facto marriage
• de facto municipal corporation
• de facto officer
• de facto official newspaper
• de facto public officer
• de facto road
• de facto school district
• de facto segregation
• de facto taking
• defalcation
• defalk
• de falso judicio
• De Falso moneta
• defalta
• defamacast
• defamation
• defamatory
• defamatory advertising
• defamatory libel
• defamatory per quod
• defamatory per se