| 单词 | exemption |
| 释义 | ex·emp·tion /ig-'zemp-shən/ n 1: the act of exempting or state of being exempt 2: one that exempts or is exempted: as a: an amount of income exempted from taxation that may be deducted from adjusted gross income under the tax laws see also internal revenue code in the important laws section compare deduction, exclusion, tax credit de·pen·den·cy exemption /də-'pen-dən-sē-/: an exemption that is allowed for each dependent who qualifies under the tax laws (as sections 151 and 152 of the Internal Revenue Code) ◇ Under the federal income tax laws, the dependency exemption is allowed for each dependent whose gross income is less than the exemption or who is a child of the taxpayer and is under 19 or a student under 24. per·son·al exemption: an exemption that is allowed for the taxpayer or for the taxpayer and spouse if filing a joint return b: the right created by federal and state laws to exempt specified types of property from a bankruptcy estate precludes the debtor from using the ~ s in the Bankruptcy Code; also: a type of property that may be claimed as exempt see also bankruptcy code in the important laws section c: homestead exemption |
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