• 1. 可减免税的: Tax deductible
• 2. 可减免课税的: tax deductible

• 1.缴付联邦税时，法庭裁定支付赡养费的一方可减免税项，而领取的一方则要交税。
  For federal income tax purposes, alimony paid under a written court order is deductible by the spouse who pays and is taxable to the recipient of the alimony.
  dict.yoduao.com

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