income splitting

常见例句

The result: The progressive rate structure of the federal income tax means income splitting combined with individual filing can only create marriage bonuses.
FORBES: Same-Sex Couples and Taxes
This would mean that income splitting is difficult if not impossible and it would certainly make delaying the recognition of income for tax purposes impossible.
FORBES: Ken Livingstone's Tax Dodging Ways
States that allow same-sex marriages, civil unions, or domestic partnerships for tax purposes could give people in those relationships the federal tax savings from income splitting even if the court upholds DOMA. They could use the same approach some non-community property states used right after World War II: establish community property rights for tax purposes only.
FORBES: Same-Sex Couples and Taxes