法律英语词汇“Individual Retirement Account/I.R.A.”的翻译、意思、用法、释义-法律词典

单词	Individual Retirement Account/I.R.A.
释义	Individual Retirement Account/I.R.A. 〈美〉个人退休金账户指允许个人每年从其所得中提留有限的余额存储于退休金账户，这部分余额就可免于缴纳所得税，国内所得税法对这种可免税的预提收入有一定的限制，如该纳税人或其配偶是否参加了由其僱主提供的合格的退休计划；规定提留退休金的最高余额等。
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