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单词 tax benefit rule
释义 tax benefit rule n: a tax rule requiring that if an amount (as of a loss) used as a deduction in a prior taxable year is recovered in a later year it must be included in the gross income for the later year to the extent of the original deduction
◇ If the amount of the loss was not taken as a deduction in the year the loss occurred, the recovered amount is not counted as income.
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更新时间:2025/5/26 4:48:05