②所得税 A、联邦所得税 美国联邦所得税纳税申报表要求同时计算两种类型的所得税：常规所得税(REGULAR INCOME TAX)和替代性最低税(ALTERNATIVE MINIMUM TAX)，并按两种所得税孰高缴纳。
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regular reduction of income tax 定期减免所得税
It took approximately 50 years in both England and the United States to sell the idea of a regular income tax.
英国和美国花了几乎50年来培养公众的所得税纳税意识。
MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.
MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。
If you make regular gifts through a covenant we can reclaim the income tax which you have already paid on this money.
如果你签订契约定期捐赠，那么我们可以要求返还你这笔钱上交的所得税。
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