4 t: j2 q" I1 y* o/ Y1,only one equivalent eligible dependent to married credit is allowed.9 S: Z! _( t& f+ [0 \" ^
2,when two taxpayers are eligible for this credit,only one person may claim it and if the taxpayers cannot agree as to who should have the credit,then neither can have the credit % M3 N! H8 ^ d( Z# r) | / y& E. c& _) N* t3 b- T求中文解释。
合法(税法)依靠人(被赡养的人)的抵税额。( G& U o' f* T3 t6 g* D0 t+ _$ c r
1, 只允许一个具有婚姻关系的合法依靠人申报。(包括同居 common-law marriage) ; I1 Y: `. `4 v* h6 U0 q$ E2, 当两个纳税人同样合格申报该抵税额时,只有一个人可以申报此额。如果两人不能统一意 ...7 O, I8 A, Q/ F
Xbfeng 发表于 2010-3-11 15:10
谢谢!想进一步请教,第一句是否EQUIVALENT...... TO MARRIED 是一个固定搭配?3 Q9 Z* r) y/ z. t" E$ L/ G
married 在这里是名词吧? . n, t" {# J$ P+ J# R( x类似的语法结构能否举例说明?' {& J4 H) q3 U; y* B
cyz0116 发表于 2010-3-11 17:27
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是的,EQUIVALENT...... TO MARRIED "相当于结婚的" 是指 common-law partner。