Definitions

from The American Heritage® Dictionary of the English Language, 4th Edition

  • adj. Of or relating to an investment that is not liable to taxation until income is withdrawn or an appointed date is reached.
  • adj. Of or relating to the income that such an investment generates prior to becoming subject to taxation.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • adj. Describing something that tax will not be due on until a later time (i.e. taxation is deferred to a later time).

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