The clause enacted in 2005 allowed teams to waive a player only for luxury-tax purposes; they still had to pay the waived player, and his salary still counted against their cap figure.

2005年出台的条款只允许球队以避免奢侈税为目的裁减球员，他们必须支付给被放弃球员薪水，计算工资帽时该球员的合同还要被包括进去。

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However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.

也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。

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General , could you turn to the tax clause?

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But the court determined that the tax's application to rental income amounted to a tax on real property, violating the Constitution's "direct tax" clause.

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If the sunset clause in the new tax law has you in a panic that death delayed one day into 2011 could cost heirs millions in restored estate taxes, relax.

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