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term:

Taxable Income

taxable income n

: income that is subject to taxation and is characterized by the accrual of some gain or benefit to the taxpayer
;specif
: the total amount of income remaining as the basis of taxation for a given period after all allowable deductions have been applied to gross income

Source: Merriam-Webster’s Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.

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