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 deduction [dɪ'dʌkʃən]   添加此单词到默认生词本
n. 减除, 扣除, 减除额, 推论

[医] 演绎, 推论

[经] 减除数, 扣除额, 折扣额


  1. Net salary is gross salary minus tax and national insurance deduction.
    净公司是工资总额减去税收和扣除国民保险。
  2. Her deduction that he was now dead was correct.
    她作出的他此时已经死亡的推论是正确的。
  3. A conclusion drawn; a deduction.
    推断得出的结论;归纳的结果


deduction
[ noun ]
  1. a reduction in the gross amount on which a tax is calculated; reduces taxes by the percentage fixed for the taxpayer's income bracket

  2. <noun.possession>
  3. an amount or percentage deducted

  4. <noun.possession>
  5. something that is inferred (deduced or entailed or implied)

  6. <noun.cognition>
    his resignation had political implications
  7. reasoning from the general to the particular (or from cause to effect)

  8. <noun.cognition>
  9. the act of subtracting (removing a part from the whole)

  10. <noun.act>
    he complained about the subtraction of money from their paychecks
  11. the act of reducing the selling price of merchandise

  12. <noun.act>


Deduction \De*duc"tion\, n. [L. deductio: cf. F. d['e]duction.]
1. Act or process of deducing or inferring.

The deduction of one language from another.
--Johnson.

This process, by which from two statements we deduce
a third, is called deduction. --J. R. Seely.

2. Act of deducting or taking away; subtraction; as, the
deduction of the subtrahend from the minuend.

3. That which is deduced or drawn from premises by a process
of reasoning; an inference; a conclusion.

Make fair deductions; see to what they mount.
--Pope.

4. That which is or may be deducted; the part taken away;
abatement; as, a deduction from the yearly rent in
compensation for services; deductions from income in
calculating income taxes.

Syn: See {Induction}.

  1. Without such rules, the expense would be personal interest, for which the deduction is being phased out, unless it could be treated as investment or passive-activity interest.
  2. Worst hit, said shadow social security secretary Michael Meacher, were those not eligible for the full Pounds 140 poll tax deduction because they already received rebates.
  3. Moreover, his ultimate deduction is complicated by the provision of the 1986 tax act that now limits miscellaneous personal deductions.
  4. The House version of the bill would have phased out the deduction.
  5. A taxpayer gives a lump sum to a college, religious group or other nonprofit organization, takes a tax deduction for a substantial portion of the amount and receives monthly or quarterly payments, typically for life.
  6. In other words, a single mother working for the minimum wage and paying $40 a week for a babysitter would be eligible for a $980 tax credit _ in cash if necessary _ rather than the $624 deduction from taxes due under current law.
  7. In particular, we have maintained that the rules laid down by Parliament for the deduction of past year's allowable losses are more generous than the rules laid down by the Board of Inland Revenue in the official instruction book for tax inspectors.
  8. "Pending the enactment of clarifying legislation," the tax-collecting agency said that it won't permit the deduction if the stock is purchased by an estate after a person's death, or if the stock plan resells the stock that it purchases from the estate.
  9. Because, say real estate and housing people, the income tax deduction on home mortgage debt already has been limited twice in the past three years.
  10. Separately, Dan Rostenkowski (D., Ill.), the House's top tax writer, proposed yesterday to cap at $1 million the annual deduction a company could take for an executive's compensation.
  11. Enter on the work sheet the larger of the standard deduction or allowed itemized deductions.
  12. Packwood's amendment also included some IRA provisions, allowing workers to contribute to an account without any immediate tax deduction, but exempting interest from ever being taxed.
  13. It would prohibit any deduction of the base cost of a telephone that is also used for personal purposes.
  14. Political instability is normally bad for a currency, but in the case of the yen this deduction cannot be so easily made. Elsewhere markets were fairly quiet.
  15. The October stock market crash, loss of deduction for non-itemizing income-tax payers and the scandals of fund-raising TV evangelists all presaged a decline in giving, but "in the face of this, it increased significantly," said Weber.
  16. Congress will raise $375 million of its new $3.3 billion welfare bill by taking away from working parents of children 12-14 an income tax deduction for child care.
  17. But the court upheld a deduction for the other work, likening the sale of a forgery to passing counterfeit money.
  18. Return on equity was 14.3 per cent or 13.2 per cent after deduction of minority interests. The directors will make a dividend recommendation following the closing of the CS financial year at the end of March.
  19. Assuming a combined federal and state tax rate of 30%, the charitable-gift deduction will cut their taxes by $1,500. But they'll owe $1,200 in tax on the capital gain.
  20. The real-estate groups say that a cap on the deduction would be especially attractive to politicians because most voters pay less than $20,000 a year in such interest.
  21. Still, says Brennan, the deduction can mean a significant savings.
  22. The deduction is limited so that with corporation tax at 33 per cent there will always be a residual 8 per cent liability.
  23. To help low-income individuals, the plan would increase the refundable earned-income tax credit for the working poor, and Democrats were pressing for an increase in the standard deduction taken by taxpayers who don't itemize.
  24. She may keep the exemption by providing over half her own support; then her parents lose the deduction.
  25. The Democrats also stretched out the tax benefits of their proposal to permit businesses an extra 10% depreciation deduction on new equipment pruchases this year.
  26. National Starch claimed a deduction of $2.23 million paid to its investment banker, Morgan Stanley & Co., and $650,000 in fees to its attorneys and others.
  27. IRS rules allow you to claim either a tax credit or a tax deduction.
  28. Moreover, the end of the tax deduction for the interest paid on consumer loans will make people even more reluctant to borrow.
  29. Bentsen has proposed a deduction of at least 50 percent for all IRA accounts.
  30. Meanwhile, Senate Finance Committee Chairman Lloyd Bentsen has a counterproposal that would expand the deduction for individual retirement accounts.
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