noun
Meaning 1
The taxing of certain unearned income of a child at the parent's marginal rate, regardless of whether the child can be claimed as a dependent on the parent's tax return.
Definition source: English Wiktionary via Wiktextract
Usage: US, countable, uncountable
Topics: business, finance
No example sentence was provided for this meaning.
Meaning relationships
Synonyms: none provided
Antonyms: none provided