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Definitions

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

  • n. A financial arrangement, such as the use of special depletion allowances, that reduces taxes on current earnings.

from Wiktionary, Creative Commons Attribution/Share-Alike License

  • n. A legal structure that reduces tax liability for a person or that person's assets.

from WordNet 3.0 Copyright 2006 by Princeton University. All rights reserved.

  • n. a way of organizing business to reduce the taxes it must pay on current earnings

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