法律英语词汇“income averaging”的翻译、意思、用法、释义-法律词典

单词	income averaging
释义	income averaging 〈美〉收入平均法一种计征个人所得税的选择方法，它允许纳税人将当年的高收入与前三年的收入相平均后再计税。1986年的税收改革法〔Tax Reform Act〕取消了这一作法。
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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。